-
+
Regressar ao rascunho #{opportunity.id}
diff --git a/resources/js/pages/portal/fiscal-forms.tsx b/resources/js/pages/portal/fiscal-forms.tsx
new file mode 100644
index 00000000..80e138ef
--- /dev/null
+++ b/resources/js/pages/portal/fiscal-forms.tsx
@@ -0,0 +1,100 @@
+import { Head, Link, router } from '@inertiajs/react';
+import { useEffect, useState } from 'react';
+import { PortalMenu } from '@/layouts/portal-navigation';
+import { fiscalForms, fiscalFormFields, fiscalPreparationIssues, newFiscalPreparation, readFiscalPreparation, type FiscalFormKind, type FiscalPreparation } from '@/lib/fiscal-form-preparation';
+
+const input = 'mt-1 block w-full rounded border border-slate-400 bg-white p-3 text-slate-900';
+const button = 'rounded border border-emerald-800 px-4 py-3 font-semibold text-emerald-900 disabled:opacity-50';
+export default function FiscalForms({ initialTax = 'iva' }: { initialTax?: FiscalFormKind }) {
+ const [kind, setKind] = useState(initialTax);
+ const [drafts, setDrafts] = useState({ iva: newFiscalPreparation('iva'), irpc: newFiscalPreparation('irpc') });
+ const [step, setStep] = useState(0);
+ const [notice, setNotice] = useState('');
+ const [pending, setPending] = useState(null);
+ const [dirty, setDirty] = useState(false);
+ const p = drafts[kind], source = fiscalForms[kind], fields = fiscalFormFields(kind);
+ const issues = fiscalPreparationIssues(p);
+ useEffect(() => {
+ setKind(initialTax);
+ }, [initialTax]);
+ useEffect(() => {
+ const warn = (e: BeforeUnloadEvent) => { if (dirty) { e.preventDefault(); e.returnValue = ''; } };
+ window.addEventListener('beforeunload', warn);
+ const unsubscribe = router.on('before', e => {
+ if (dirty && !window.confirm('Os campos estão apenas nesta página. Guarde o ficheiro para continuar depois. Pretende sair?')) e.preventDefault();
+ });
+ return () => { window.removeEventListener('beforeunload', warn); unsubscribe(); };
+ }, [dirty]);
+ function patch(update: Partial) {
+ setDrafts(d => ({ ...d, [kind]: { ...d[kind], ...update } }));
+ setDirty(true); setNotice('');
+ }
+ function download() {
+ const url = URL.createObjectURL(new Blob([JSON.stringify(p)], { type: 'application/json' }));
+ const a = document.createElement('a'); a.href = url; a.download = `investmoz-preparacao-${kind}.json`; a.click();
+ setTimeout(() => URL.revokeObjectURL(url), 1000);
+ setNotice('Ficheiro de preparação gerado. Guarde-o para recuperar os campos. Não foi enviado ao portal nem à AT.');
+ // Other tax preparation may still contain unsaved edits.
+ }
+ return
+
+
+
+ Documentos e Formulários
+ Preencher formulário fiscal
+ Prepare os valores de IVA ou IRPC, confira e guarde um ficheiro para continuar depois. Os campos vazios significam informação em falta.
+ Preparação para conferência, sem submissão à Autoridade Tributária. Os valores são introduzidos por si; não há apuramento automático nem confirmação de elegibilidade de deduções.
+ Formulário
+ { setKind(e.target.value as FiscalFormKind); setStep(0); setNotice(''); setPending(null); }}>
+ IVA — Modelo A IRPC — Modelo 22
+
+
+ {source.title}
+ {source.coverage}
+
+ {['Identificação e período', 'Preencher valores', 'Conferir e guardar'].map((label, n) => setStep(n)}>{n + 1}. {label} )}
+
+
+
+ {notice && {notice}
}
+ Exemplar e cobertura {source.source}
SHA256: {source.hash}
{source.coverage}
Os cálculos e correspondências já disponíveis no simulador permanecem separados desta introdução manual. Não se executam fórmulas nem se transportam valores entre edições automaticamente.
+ Consultar cálculos e preparação M20/M22 no simulador Consultar legislação
+
+ ;
+}
diff --git a/resources/js/pages/portal/services.tsx b/resources/js/pages/portal/services.tsx
index c5675f84..38127acc 100644
--- a/resources/js/pages/portal/services.tsx
+++ b/resources/js/pages/portal/services.tsx
@@ -1,4 +1,5 @@
import { PublicSectorCards } from '@/components/public-sector-cards';
+import { documentFacetLabel } from '@/lib/document-facet-label';
import { PORTAL_MORE_LINK } from '@/lib/portal-presentation';
import {
PublicDocumentContent,
@@ -537,6 +538,15 @@ export default function Services(p: Props) {
opportunities={p.opportunities}
/>
)}
+ {p.section === 'documents' &&
+ Que formulário pretende preencher?
+ Abra os campos do formulário fiscal. A legislação e os guias de consulta ficam abaixo.
+
+ Preencher IVA — Modelo A
+ Preparar IRPC — Modelo 22
+
+ Preparação manual, com gravação em ficheiro. Cobertura parcial de IRPC; sem submissão à AT.
+ }
{['procedures', 'documents', 'legislation'].includes(
p.section,
) && }
@@ -579,7 +589,7 @@ export default function Services(p: Props) {
>
Todos
{p.topics?.map((topic) => (
- {topic}
+ {documentFacetLabel(topic)}
))}
@@ -606,7 +616,7 @@ export default function Services(p: Props) {
value={category}
>
{documentTypeLabels[category] ??
- category}
+ documentFacetLabel(category)}
))}
@@ -809,8 +819,8 @@ export default function Services(p: Props) {
>
Todos
{p.languages?.map((language) => (
-
- {language}
+
+ {documentFacetLabel(language)}
))}
@@ -917,7 +927,7 @@ export default function Services(p: Props) {
className="rounded-full border bg-white px-3 py-1 underline"
href={`${p.section === 'documents' ? '/documentos' : '/legislacao'}?${new URLSearchParams({ topic }).toString()}`}
>
- {topic}
+ {documentFacetLabel(topic)}
))}
diff --git a/resources/js/pages/portfolio/show.tsx b/resources/js/pages/portfolio/show.tsx
index 6d1a5104..d2a1c86f 100644
--- a/resources/js/pages/portfolio/show.tsx
+++ b/resources/js/pages/portfolio/show.tsx
@@ -11,6 +11,7 @@ import { Management } from '../management/shared';
import { Layout, Field, control, button, labels, kind } from './shared';
import type { Dossier } from './shared';
import InvestmentComplements, { type ComplementOption } from '@/components/investment-complements';
+import ClusterCompetitivenessPublic, { type ApprovedCompetitiveness } from '@/components/cluster-competitiveness-public';
export default function Show(props: Props) {
return (
Fonte: {record.source}
+ {competitiveness && }
{!management && (
diff --git a/resources/js/pages/profiles/request.tsx b/resources/js/pages/profiles/request.tsx
index 832e4a37..0fdf5b03 100644
--- a/resources/js/pages/profiles/request.tsx
+++ b/resources/js/pages/profiles/request.tsx
@@ -4,6 +4,11 @@ import { useState } from 'react';
import ProfileNavigation from '@/components/profile-navigation';
import { profileJson } from '@/lib/profile-json';
import { button, control } from '@/pages/management/shared';
+import { modalityLabels } from '@/components/opportunity-search-filters';
+import ProfileProofPicker from '@/components/profile-proof-picker';
+
+const representations: Record
= {individual:'Em nome próprio',company:'Empresa',public_entity:'Entidade pública',association:'Associação',partner:'Parceiro ou representante'};
+const requestStates: Record = {pending:'Em análise',approved:'Aprovado',rejected:'Devolvido ou recusado',cancelled:'Cancelado'};
type RequestEntry = {
id: string;
@@ -67,9 +72,8 @@ export default function RequestProfile({
Solicitar perfil de Promotor
- A aprovação confirma identidade, representação e comprovativos.
- Só os tipos aprovados ficam disponíveis; o pedido não ativa o
- perfil.
+ Indique em nome de quem vai actuar, as modalidades que pretende preparar e os comprovativos do pedido.
+ Pode acompanhar a decisão nesta página. A submissão do pedido não activa o perfil.
- Representação
+ Em nome de quem vai actuar?
(
- {v}
+ {representations[v]}
))}
@@ -115,9 +119,10 @@ export default function RequestProfile({
)}
- Tipos pretendidos
+ Que oportunidades pretende preparar?
+
{types.map((type) => (
-
+
{' '}
- {type}
-
- ))}
-
-
- Comprovativos próprios analisados
- {documents.map((d) => (
-
- setProofs(toggle(proofs, d.id))}
- />{' '}
- {d.file_name}
+ {modalityLabels[type] ?? 'Outra modalidade'}
))}
+
+
{!documents.length && (
Sem comprovativos próprios disponíveis. Pode anexar ao
@@ -156,7 +150,7 @@ export default function RequestProfile({
)}
- Fundamentação
+ Explique o seu pedido
(
- {r.id} — {r.status}
+ Pedido de {new Date(r.created_at).toLocaleDateString('pt-MZ')} — {requestStates[r.status] ?? 'Estado por consultar'}
{r.decision_reason ??
diff --git a/resources/js/pages/structures/competitiveness.tsx b/resources/js/pages/structures/competitiveness.tsx
new file mode 100644
index 00000000..cc0cdef3
--- /dev/null
+++ b/resources/js/pages/structures/competitiveness.tsx
@@ -0,0 +1,501 @@
+import { useState } from 'react';
+import { portalRequest, PortalApiError } from '@/lib/portal-api';
+import {
+ assessmentReady,
+ diagnosticReady,
+ forceLabels,
+ forces,
+ newCompetitivenessDraft,
+ readCompetitivenessDraft,
+} from '@/lib/cluster-competitiveness';
+import type {
+ Assessment,
+ CompetitivenessDraft,
+ Force,
+} from '@/lib/cluster-competitiveness';
+import { button, control } from '../management/shared';
+
+const labels = {
+ evidence: 'Observações e evidências locais',
+ source: 'Fonte e referência recuperável (documento, página ou endereço)',
+ period: 'Período dos dados e data da consulta',
+ rationale: 'Justificação da pressão atribuída',
+ limitations: 'Limitações, cobertura e pressupostos',
+ opportunity: 'Oportunidade de investimento e fundamento',
+} as const;
+
+export type CompetitivenessState = {
+ version: number;
+ draft: CompetitivenessDraft | null;
+ approved: {
+ draft: CompetitivenessDraft;
+ version: number;
+ at: string;
+ } | null;
+ history: { version: number; action: string; at: string; actor: number }[];
+};
+const actions: Record = {
+ saved: 'Gravação',
+ approved: 'Aprovação pública',
+ withdrawn: 'Retirada da aprovação',
+ restored: 'Recuperação do histórico',
+};
+
+export default function Competitiveness({
+ clusterId,
+ sector,
+ initial,
+}: {
+ clusterId: string;
+ sector: string;
+ initial?: CompetitivenessState | null;
+}) {
+ const [draft, setDraft] = useState(
+ () => initial?.draft ?? newCompetitivenessDraft(clusterId, sector),
+ );
+ const [server, setServer] = useState(
+ initial ?? { version: 0, draft: null, approved: null, history: [] },
+ );
+ const [serverPending, setServerPending] =
+ useState(null);
+ const [restoreVersion, setRestoreVersion] = useState(null);
+ const [busy, setBusy] = useState(false);
+ const [reason, setReason] = useState('');
+ const [pending, setPending] = useState(null);
+ const [message, setMessage] = useState('');
+ const dirty =
+ JSON.stringify(draft) !==
+ JSON.stringify(
+ server.draft ?? newCompetitivenessDraft(clusterId, sector),
+ );
+ const endpoint = `/management/clusters/${clusterId}/competitiveness`;
+ function errorMessage(error: unknown) {
+ if (error instanceof PortalApiError) {
+ if (error.status === 409)
+ return 'Conflito de versão. Os campos actuais foram conservados. Transfira o rascunho e consulte a versão do servidor antes de reconciliar.';
+ if ([401, 403, 419].includes(error.status))
+ return 'Sessão ou permissão indisponível. Os campos foram conservados; transfira o rascunho antes de autenticar-se novamente.';
+ if (error.status === 422)
+ return (
+ Object.values(error.errors).flat().join(' ') ||
+ error.message
+ );
+ }
+ return 'Não foi possível concluir a operação; os campos actuais foram conservados.';
+ }
+ function apply(state: CompetitivenessState) {
+ setServer(state);
+ setDraft(state.draft ?? newCompetitivenessDraft(clusterId, sector));
+ setPending(null);
+ setServerPending(null);
+ setRestoreVersion(null);
+ }
+ async function command(
+ action: string,
+ extra: Record = {},
+ ) {
+ setBusy(true);
+ try {
+ const state = await portalRequest(
+ `${endpoint}/${action}`,
+ {
+ method: 'POST',
+ headers: { 'Content-Type': 'application/json' },
+ body: JSON.stringify({
+ expected_version: server.version,
+ ...extra,
+ }),
+ },
+ );
+ apply(state);
+ setMessage(
+ `${actions[action]} concluída no servidor. Versão ${state.version}.`,
+ );
+ } catch (error) {
+ setMessage(errorMessage(error));
+ } finally {
+ setBusy(false);
+ }
+ }
+ function change(force: Force, field: keyof Assessment, value: string) {
+ setDraft((previous) => ({
+ ...previous,
+ forces: {
+ ...previous.forces,
+ [force]: { ...previous.forces[force], [field]: value },
+ },
+ }));
+ }
+ function download() {
+ const url = URL.createObjectURL(
+ new Blob([JSON.stringify(draft, null, 2)], {
+ type: 'application/json',
+ }),
+ );
+ const link = document.createElement('a');
+ link.href = url;
+ link.download = `competitividade-${clusterId}.json`;
+ link.click();
+ setTimeout(() => URL.revokeObjectURL(url), 1000);
+ setMessage(
+ 'Ficheiro preparado para transferência. Conserve-o para recuperar a análise.',
+ );
+ }
+ return (
+
+
+ Competitividade — cinco forças de Porter
+
+
+ Análise qualitativa por sector e região ligada a este cluster.
+ Descreva as evidências e justifique cada pressão; não existe
+ pontuação automática nem média entre forças.
+
+
+ Guarde o rascunho para o recuperar no servidor. A publicação
+ exige aprovação expressa; a classificação representa a
+ apreciação do autor.
+
+
+ Versão no servidor: {server.version}.{' '}
+ {dirty
+ ? 'Existem alterações por guardar.'
+ : 'Campos correspondem à versão recuperada.'}{' '}
+ {server.approved
+ ? `Consulta pública: versão aprovada ${server.approved.version}; novas edições conservam essa versão até outra aprovação.`
+ : 'Sem análise aprovada para consulta pública.'}
+
+
+
+ Sector analisado
+
+ setDraft({ ...draft, sector: e.target.value })
+ }
+ />
+
+ {draft.sector !== sector && (
+
+ O sector da análise difere do sector actual do cluster (
+ {sector}). Confira o âmbito antes de reutilizar
+ conclusões.
+
+ )}
+
+ Região / província / distrito e abrangência
+
+ setDraft({ ...draft, region: e.target.value })
+ }
+ />
+
+
+ {diagnosticReady(draft)
+ ? 'Cinco forças preenchidas para revisão; fontes e conclusões requerem leitura do autor.'
+ : 'Diagnóstico incompleto: indique o âmbito e complete as evidências das cinco forças.'}
+
+ {forces.map((force) => (
+
+
+ {forceLabels[force]} ·{' '}
+ {assessmentReady(draft.forces[force])
+ ? 'Preenchida para revisão'
+ : 'Indeterminada / incompleta'}
+
+
+
+ Pressão competitiva
+
+ change(
+ force,
+ 'pressure',
+ e.target.value,
+ )
+ }
+ >
+ Indeterminada
+ Baixa
+ Média
+ Alta
+
+
+ {Object.entries(labels).map(([field, label]) => (
+
+ {label}
+
+ change(
+ force,
+ field as keyof typeof labels,
+ e.target.value,
+ )
+ }
+ />
+
+ ))}
+
+
+ ))}
+
+ Transferir análise / rascunho
+
+
+ Recuperar ficheiro deste cluster
+ {
+ const file = e.target.files?.[0];
+ e.target.value = '';
+ if (!file) return;
+ setPending(null);
+ try {
+ if (file.size > 250_000)
+ throw Error(
+ 'O ficheiro excede o limite de 250 KB.',
+ );
+ setPending(
+ readCompetitivenessDraft(
+ await file.text(),
+ clusterId,
+ ),
+ );
+ setMessage(
+ 'Ficheiro lido. Confira o âmbito e confirme a substituição dos campos actuais.',
+ );
+ } catch (error) {
+ setMessage(
+ error instanceof Error
+ ? error.message
+ : 'Não foi possível ler o ficheiro.',
+ );
+ }
+ }}
+ />
+
+ {pending && (
+
+
+ Recuperar análise de{' '}
+ {pending.sector || 'sector não indicado'} em{' '}
+ {pending.region || 'região não indicada'}? Os campos
+ actuais serão substituídos. Transfira primeiro o
+ rascunho actual se o quiser conservar.
+
+
{
+ setDraft(pending);
+ setPending(null);
+ setMessage('Análise recuperada para edição.');
+ }}
+ >
+ Confirmar recuperação
+ {' '}
+
{
+ setPending(null);
+ setMessage(
+ 'Recuperação cancelada; campos actuais preservados.',
+ );
+ }}
+ >
+ Cancelar
+
+
+ )}
+ {message && {message}
}
+
+ command('saved', { draft })}
+ >
+ Guardar rascunho no servidor
+
+ {
+ setBusy(true);
+ try {
+ setServerPending(
+ await portalRequest(
+ endpoint,
+ ),
+ );
+ setMessage(
+ 'Versão do servidor lida. Confirme antes de substituir os campos.',
+ );
+ } catch (error) {
+ setMessage(errorMessage(error));
+ } finally {
+ setBusy(false);
+ }
+ }}
+ >
+ Consultar versão actual do servidor
+
+
+ {serverPending && (
+
+
+ Versão {serverPending.version}:{' '}
+ {serverPending.draft?.sector ||
+ 'Sector não indicado'}{' '}
+ /{' '}
+ {serverPending.draft?.region ||
+ 'Região não indicada'}
+ . Recuperar substitui os campos actuais. Transfira
+ primeiro alterações que queira conservar.
+
+
{
+ apply(serverPending);
+ setMessage(
+ 'Versão actual recuperada do servidor.',
+ );
+ }}
+ >
+ Confirmar recuperação do servidor
+ {' '}
+
setServerPending(null)}
+ >
+ Cancelar
+
+
+ )}
+
+
+ Histórico no servidor (últimas 50 versões)
+
+ {!server.history.length && (
+ Ainda não existem gravações.
+ )}
+ {server.history.map((entry) => (
+
+ Versão {entry.version} ·{' '}
+ {actions[entry.action] ?? entry.action} · {entry.at}{' '}
+ · Utilizador {entry.actor}{' '}
+ setRestoreVersion(entry.version)}
+ >
+ Recuperar como rascunho
+
+
+ ))}
+ {restoreVersion !== null && (
+
+
+ Recuperar a versão {restoreVersion} cria uma
+ nova versão no servidor e substitui os campos
+ actuais. A versão pública aprovada mantém-se.
+ Transfira primeiro alterações por guardar.
+
+
+ command('restored', {
+ revision: restoreVersion,
+ })
+ }
+ >
+ Confirmar recuperação do histórico
+ {' '}
+
setRestoreVersion(null)}
+ >
+ Cancelar
+
+
+ )}
+
+
+ Aprovação para consulta pública
+
+ Aprovar torna a versão guardada consultável na ficha
+ pública deste cluster, quando essa ficha estiver
+ publicada. Guardar um rascunho não o publica. A
+ evidência de aprovação e as identidades do histórico
+ ficam na gestão.
+
+
+ Evidência / motivo da aprovação ou retirada
+ setReason(e.target.value)}
+ />
+
+ command('approved', { reason })}
+ >
+ Aprovar versão guardada para consulta pública
+ {' '}
+ command('withdrawn', { reason })}
+ >
+ Retirar aprovação pública
+
+ {dirty && (
+
+ Guarde primeiro as alterações ou recupere a versão
+ pretendida antes de decidir a aprovação.
+
+ )}
+
+
+
+ );
+}
diff --git a/resources/js/pages/structures/editor.tsx b/resources/js/pages/structures/editor.tsx
index 63e31e10..38960f0b 100644
--- a/resources/js/pages/structures/editor.tsx
+++ b/resources/js/pages/structures/editor.tsx
@@ -6,6 +6,8 @@ import { Management, Field, button, control } from '../management/shared';
import { titles, statuses, stages, roles } from './types';
import type { Structure, StructureRecord, Chain } from './types';
import ValueNetwork from './value-network';
+import Competitiveness from './competitiveness';
+import type { CompetitivenessState } from './competitiveness';
import type { ChainLink, Gap } from './value-network';
function ChainForm({ clusterId, chain }: { clusterId: string; chain?: Chain }) {
@@ -75,6 +77,7 @@ export default function Editor({
memberships,
chainLinks,
gaps,
+ competitiveness,
}: {
structure: Structure;
record: StructureRecord | null;
@@ -83,6 +86,7 @@ export default function Editor({
chains: Chain[];
chainLinks: ChainLink[];
gaps: Gap[];
+ competitiveness?: CompetitivenessState | null;
memberships: {
id: string;
project_id: string;
@@ -298,6 +302,12 @@ export default function Editor({
{isCluster && record && (
<>
+
Projectos associados
diff --git a/routes/web.php b/routes/web.php
index 7e4ccef7..98dc3f99 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -50,6 +50,11 @@ use Laravel\Fortify\Features;
// Route::inertia('/', 'welcome')->name('home');
Route::get('/', [PortalServicesController::class, 'home'])->name('home');
Route::inertia('/contextos-de-investimento', 'portal/investment-contexts')->name('portal.investment-contexts');
+Route::get('/formularios/fiscais', function (\Illuminate\Http\Request $request) {
+ $input = $request->validate(['imposto' => ['nullable', 'in:iva,irpc']]);
+
+ return Inertia::render('portal/fiscal-forms', ['initialTax' => $input['imposto'] ?? 'iva']);
+})->name('portal.fiscal-forms');
Route::inertia('/politica-de-privacidade', 'portal/privacy-policy')->name('legal.privacy');
Route::inertia('/termos-de-uso', 'portal/terms-of-use')->name('legal.terms');
foreach (['sectores' => 'sectors', 'como-investir' => 'procedures', 'legislacao' => 'legislation', 'documentos' => 'documents',
@@ -166,6 +171,7 @@ Route::middleware(['auth', 'verified', EnsurePortalProfileAdministration::class]
});
Route::middleware(['auth', 'verified', EnsurePortalProfiles::class])->group(function () {
+ Route::get('/minhas-oportunidades/oferta-interna', [\App\Http\Controllers\ProactiveSupplyController::class,'index'])->middleware('throttle:60,1');
$profiles = PortalProfileController::class;
Route::get('/minhas-oportunidades', [$profiles, 'opportunities']);
Route::get('/minhas-oportunidades/lotes/agronegocio', [\App\Http\Controllers\CorridorAgribusinessController::class, 'show']);
@@ -248,6 +254,8 @@ Route::middleware(['auth', 'verified', \App\Http\Middleware\EnsureScopedPortalAd
Route::get('portfolio/{id}', [InvestmentPortfolioController::class, 'show'])->whereUuid('id')->name('portfolio.show');
Route::put('portfolio/{dossier}', [InvestmentPortfolioController::class, 'save'])->name('portfolio.save');
Route::post('portfolio/{dossier}/publish', [InvestmentPortfolioController::class, 'publish'])->name('portfolio.publish');
+ Route::get('clusters/{cluster}/competitiveness', [\App\Http\Controllers\ClusterCompetitivenessController::class, 'show'])->name('clusters.competitiveness.show');
+ Route::post('clusters/{cluster}/competitiveness/{action}', [\App\Http\Controllers\ClusterCompetitivenessController::class, 'change'])->whereIn('action', ['saved', 'approved', 'withdrawn', 'restored'])->name('clusters.competitiveness.change');
Route::post('clusters/{cluster}/chain-links', [ClusterValueChainController::class, 'link'])->name('clusters.chain-links.store');
Route::delete('clusters/{cluster}/chain-links/{link}', [ClusterValueChainController::class, 'removeLink'])->name('clusters.chain-links.delete');
Route::post('clusters/{cluster}/gaps', [ClusterValueChainController::class, 'gap'])->name('clusters.gaps.store');
diff --git a/tests/Feature/CatalogueProvinceCoverageTest.php b/tests/Feature/CatalogueProvinceCoverageTest.php
new file mode 100644
index 00000000..7bd523c9
--- /dev/null
+++ b/tests/Feature/CatalogueProvinceCoverageTest.php
@@ -0,0 +1,126 @@
+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);
+ }
+ }
+ }
+}
diff --git a/tests/Feature/ClusterCompetitivenessTest.php b/tests/Feature/ClusterCompetitivenessTest.php
new file mode 100644
index 00000000..e7b30483
--- /dev/null
+++ b/tests/Feature/ClusterCompetitivenessTest.php
@@ -0,0 +1,175 @@
+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));
+ }
+}
diff --git a/tests/Feature/FiscalFormEntryTest.php b/tests/Feature/FiscalFormEntryTest.php
new file mode 100644
index 00000000..5fb7c01b
--- /dev/null
+++ b/tests/Feature/FiscalFormEntryTest.php
@@ -0,0 +1,29 @@
+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));
+ }
+ }
+}
diff --git a/tests/Feature/InvestorUsabilityScopeTest.php b/tests/Feature/InvestorUsabilityScopeTest.php
new file mode 100644
index 00000000..c026eda8
--- /dev/null
+++ b/tests/Feature/InvestorUsabilityScopeTest.php
@@ -0,0 +1,57 @@
+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);
+ }
+}
diff --git a/tests/Feature/IrpcCreditCarryDraftTest.php b/tests/Feature/IrpcCreditCarryDraftTest.php
new file mode 100644
index 00000000..b15d5ca9
--- /dev/null
+++ b/tests/Feature/IrpcCreditCarryDraftTest.php
@@ -0,0 +1,82 @@
+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));
+ }
+ }
+}
diff --git a/tests/Feature/IrpcEconomicCreditDraftTest.php b/tests/Feature/IrpcEconomicCreditDraftTest.php
new file mode 100644
index 00000000..3b714eca
--- /dev/null
+++ b/tests/Feature/IrpcEconomicCreditDraftTest.php
@@ -0,0 +1,83 @@
+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));
+ }
+ }
+}
diff --git a/tests/Feature/ProactiveSupplyTest.php b/tests/Feature/ProactiveSupplyTest.php
new file mode 100644
index 00000000..d41e6a85
--- /dev/null
+++ b/tests/Feature/ProactiveSupplyTest.php
@@ -0,0 +1,97 @@
+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('§or=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);
+ }
+}
diff --git a/tests/Feature/ProvinceSearchCompatibilityTest.php b/tests/Feature/ProvinceSearchCompatibilityTest.php
new file mode 100644
index 00000000..52152cc8
--- /dev/null
+++ b/tests/Feature/ProvinceSearchCompatibilityTest.php
@@ -0,0 +1,169 @@
+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);
+ }
+ }
+ }
+}
diff --git a/tests/Unit/OpportunityCorridorExplorerTest.php b/tests/Unit/OpportunityCorridorExplorerTest.php
index 6a408105..aad260ec 100644
--- a/tests/Unit/OpportunityCorridorExplorerTest.php
+++ b/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']);
}
}
diff --git a/tests/frontend/catalogue-guide-links.test.mjs b/tests/frontend/catalogue-guide-links.test.mjs
new file mode 100644
index 00000000..f3f22588
--- /dev/null
+++ b/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,/]*\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',' {
+ assert.equal(render([]),'');
+});
diff --git a/tests/frontend/cluster-competitiveness.test.mjs b/tests/frontend/cluster-competitiveness.test.mjs
new file mode 100644
index 00000000..87515857
--- /dev/null
+++ b/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'),
+ );
+});
diff --git a/tests/frontend/fiscal-form-entry.test.mjs b/tests/frontend/fiscal-form-entry.test.mjs
new file mode 100644
index 00000000..6f87a202
--- /dev/null
+++ b/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/);
+});
diff --git a/tests/frontend/fiscal-form-preparation.test.mjs b/tests/frontend/fiscal-form-preparation.test.mjs
new file mode 100644
index 00000000..a3392f63
--- /dev/null
+++ b/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');
+});
diff --git a/tests/frontend/fixtures/irpc-carry-preserved.json b/tests/frontend/fixtures/irpc-carry-preserved.json
new file mode 100644
index 00000000..cd0b06dc
--- /dev/null
+++ b/tests/frontend/fixtures/irpc-carry-preserved.json
@@ -0,0 +1 @@
+{"synthetic":true,"actualBalances":false,"cases":{"payable":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-27T17:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27367:60f99627aeb8fea8\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":null,\"notSelected\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1150\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2021\",\"opening\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"pec\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":{\"numerator\":\"1350\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1050\",\"denominator\":\"1\"}},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"550\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"550\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"expired":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-27T17:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2020\",\"currency\":\"MZN\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27367:8f67c613051b1a6b\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2020\",\"currency\":\"MZN\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"insufficientCollecta\":null,\"notSelected\":null,\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":null,\"remaining\":null,\"afterPec\":null,\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2020\",\"opening\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"selected\":null,\"remaining\":null,\"lastYear\":2025,\"expired\":true,\"pending\":[\"Error: Prazo ordinário terminado; saldo conservado no histórico, sem dedução neste exercício.\"],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2020\",\"currency\":\"MZN\",\"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\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"pec\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[\"2020/international: Error: Prazo ordinário terminado; saldo conservado no histórico, sem dedução neste exercício.\"],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":null,\"afterPec\":null},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":null,\"payable\":null,\"recoverable\":null,\"belowMinimum\":null,\"status\":\"indeterminate\",\"pending\":[\"2020/international: Error: Prazo ordinário terminado; saldo conservado no histórico, sem dedução neste exercício.\"],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"missing-use":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-27T17:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27362:242e649736c93915\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"insufficientCollecta\":null,\"notSelected\":null,\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":null,\"remaining\":null,\"afterPec\":null,\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2021\",\"opening\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"used\":null,\"available\":null,\"selected\":null,\"remaining\":null,\"lastYear\":2026,\"expired\":false,\"pending\":[\"Error: Utilizações efectivas posteriores à origem exigem inventário conhecido ou ausência expressa com suporte.\"],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"\",\"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\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"pec\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[\"2021/international: Error: Utilizações efectivas posteriores à origem exigem inventário conhecido ou ausência expressa com suporte.\"],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":null,\"afterPec\":null},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":null,\"payable\":null,\"recoverable\":null,\"belowMinimum\":null,\"status\":\"indeterminate\",\"pending\":[\"2021/international: Error: Utilizações efectivas posteriores à origem exigem inventário conhecido ou ausência expressa com suporte.\"],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"overallocated":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-27T17:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"5000\",\"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\":\"1400\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27370:ffbe1afa4729b739\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"5000\",\"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\":\"1400\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"insufficientCollecta\":null,\"notSelected\":null,\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":null,\"remaining\":null,\"afterPec\":null,\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2021\",\"opening\":{\"numerator\":\"4900\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"4870\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"3470\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"5000\",\"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\":\"1400\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"pec\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[\"As parcelas escolhidas ultrapassam a colecta; ajuste a afectação entre exercícios antes de confirmar, sem reduzir valores automaticamente.\"],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":null,\"afterPec\":null},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":null,\"payable\":null,\"recoverable\":null,\"belowMinimum\":null,\"status\":\"indeterminate\",\"pending\":[\"As parcelas escolhidas ultrapassam a colecta; ajuste a afectação entre exercícios antes de confirmar, sem reduzir valores automaticamente.\"],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"fractional":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-27T17:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"2/3\",\"originDeducted\":\"1/3\",\"insufficient\":\"yes\",\"usesState\":\"absent\",\"usesReference\":\"SYNTHETIC QA all actual uses reconciled through current exercise\",\"uses\":[],\"selected\":\"1/3\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"1/3\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27231:fe105c366185ff32\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"2/3\",\"originDeducted\":\"1/3\",\"insufficient\":\"yes\",\"usesState\":\"absent\",\"usesReference\":\"SYNTHETIC QA all actual uses reconciled through current exercise\",\"uses\":[],\"selected\":\"1/3\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"1/3\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1\",\"denominator\":\"3\"},\"afterCredit\":{\"numerator\":\"4223\",\"denominator\":\"3\"},\"insufficientCollecta\":null,\"notSelected\":{\"numerator\":\"23\",\"denominator\":\"3\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"3622\",\"denominator\":\"3\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2021\",\"opening\":{\"numerator\":\"1\",\"denominator\":\"3\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"1\",\"denominator\":\"3\"},\"selected\":{\"numerator\":\"1\",\"denominator\":\"3\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"2/3\",\"originDeducted\":\"1/3\",\"insufficient\":\"yes\",\"usesState\":\"absent\",\"usesReference\":\"SYNTHETIC QA all actual uses reconciled through current exercise\",\"uses\":[],\"selected\":\"1/3\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"1\",\"denominator\":\"3\"},\"pec\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"1\",\"denominator\":\"3\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":{\"numerator\":\"4222\",\"denominator\":\"3\"},\"afterPec\":{\"numerator\":\"3322\",\"denominator\":\"3\"}},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"1822\",\"denominator\":\"3\"},\"payable\":{\"numerator\":\"1822\",\"denominator\":\"3\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"recoverable":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-27T17:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"2000\",\"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\":\"1300\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"0\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27368:d7ce999ab6461d3b\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"2000\",\"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\":\"1300\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"0\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":null,\"notSelected\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2021\",\"opening\":{\"numerator\":\"1900\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"1870\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"1300\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"570\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\":\"2000\",\"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\":\"1300\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"pec\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"1300\",\"denominator\":\"1\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"-500\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"recoverable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"}}}
\ No newline at end of file
diff --git a/tests/frontend/fixtures/irpc-economic-preserved.json b/tests/frontend/fixtures/irpc-economic-preserved.json
new file mode 100644
index 00000000..0f34422c
--- /dev/null
+++ b/tests/frontend/fixtures/irpc-economic-preserved.json
@@ -0,0 +1 @@
+{"synthetic":true,"actualTaxEvidence":false,"cases":{"payable":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27696:3222610afa96de32\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}}],\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1396\",\"denominator\":\"1\"},\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1388\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1188\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"688\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"688\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"combined":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27367:60f99627aeb8fea8\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":null,\"notSelected\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1150\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2021\",\"opening\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"pec\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":{\"numerator\":\"1350\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1050\",\"denominator\":\"1\"}},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"550\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"550\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"29256:4de80642a4923856\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"creditCarry\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete prior balance inventory\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}],\"currentInternational\":\"8\",\"currentPec\":\"200\",\"allocationReference\":\"SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100\",\"assessmentKey\":\"19428:15d2d26257fd2a53\"},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}}],\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1396\",\"denominator\":\"1\"},\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1388\",\"denominator\":\"1\"},\"insufficientCollecta\":null,\"notSelected\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1138\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"creditCarry\":{\"version\":\"IRPC-credit-carry/1\",\"lots\":[{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"year\":\"2021\",\"opening\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"international-2021\",\"kind\":\"international\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2021\",\"currency\":\"MZN\",\"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\"}},{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"year\":\"2023\",\"opening\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"used\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"selected\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"lastYear\":2026,\"expired\":false,\"pending\":[],\"input\":{\"id\":\"pec-2023\",\"kind\":\"pec\",\"country\":\"\",\"subjectNuit\":\"123456789\",\"year\":\"2023\",\"currency\":\"MZN\",\"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\",\"uses\":[],\"selected\":\"100\"}}],\"international\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"pec\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"priorInternational\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"priorPec\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"pending\":[],\"source\":\"CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false,\"afterInternational\":{\"numerator\":\"1338\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1038\",\"denominator\":\"1\"}},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"538\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"538\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"quota":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"5\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27695:d472edba83ea9e56\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"5\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"5\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"5\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"5\",\"denominator\":\"1\"},\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"5\",\"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\"}}}],\"available\":{\"numerator\":\"5\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"5\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1403\",\"denominator\":\"1\"},\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1395\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1195\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"695\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"695\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"prior-use":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"3\",\"reference\":\"SYNTHETIC QA actual prior economic-credit use known zero\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27696:873793eaf1af68f1\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"3\",\"reference\":\"SYNTHETIC QA actual prior economic-credit use known zero\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"3\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"9\",\"denominator\":\"1\"},\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"3\",\"reference\":\"SYNTHETIC QA actual prior economic-credit use known zero\"}}}],\"available\":{\"numerator\":\"9\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"9\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1399\",\"denominator\":\"1\"},\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1391\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1191\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"691\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"691\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"duplicate":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"20\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27816:e8b69010ae6db0d3\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"20\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\",\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa.\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"PEC/IRPC económico com utilização/atribuição anterior divergente, natureza incompatível ou parcelas acima do saldo disponível.\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":null,\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"indeterminate\",\"pending\":[\"PEC/IRPC económico com utilização/atribuição anterior divergente, natureza incompatível ou parcelas acima do saldo disponível.\"],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}}],\"available\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":null,\"available\":null,\"aboveLimit\":null,\"pending\":[\"Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa.\"],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"20\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\"}]}}],\"available\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"insufficientCollecta\":null,\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":null,\"remaining\":null,\"afterPec\":null,\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":null,\"payable\":null,\"recoverable\":null,\"belowMinimum\":null,\"status\":\"indeterminate\",\"pending\":[\"SYNTHETIC-SOURCE-IRPC2026: Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa.\",\"SYNTHETIC-SOURCE-IRPC2026: PEC/IRPC económico com utilização/atribuição anterior divergente, natureza incompatível ou parcelas acima do saldo disponível.\",\"País ZA: Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa.\",\"Lucros SYNTHETIC-DIVIDEND2026: PEC/IRPC económico com utilização/atribuição anterior divergente, natureza incompatível ou parcelas acima do saldo disponível.\"],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"missing-gross-up":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27694:f1eb8df56fe39911\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":null,\"eligible\":null,\"previousUse\":null,\"available\":null,\"included\":null,\"status\":\"indeterminate\",\"pending\":[\"Error: Limite documentado em falta/inválido; use decimal ou fracção exacta n/d, sem arredondamento presumido.\"],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\":\"\",\"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\"}}}],\"available\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"insufficientCollecta\":null,\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":null,\"remaining\":null,\"afterPec\":null,\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":null,\"payable\":null,\"recoverable\":null,\"belowMinimum\":null,\"status\":\"indeterminate\",\"pending\":[\"Lucros SYNTHETIC-DIVIDEND2026: Error: Limite documentado em falta/inválido; use decimal ou fracção exacta n/d, sem arredondamento presumido.\"],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"article40":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"kind\":\"ordinary_profit\",\"payerNuit\":\"111222333\",\"recipientResident\":\"yes\",\"payerResident\":\"yes\",\"payerIrpc\":\"yes\",\"payerExempt\":\"no\",\"article40\":\"yes\",\"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\",\"currency\":\"MZN\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27697:108eb61c801ad8f4\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"kind\":\"ordinary_profit\",\"payerNuit\":\"111222333\",\"recipientResident\":\"yes\",\"payerResident\":\"yes\",\"payerIrpc\":\"yes\",\"payerExempt\":\"no\",\"article40\":\"yes\",\"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\",\"currency\":\"MZN\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":null,\"nationalLimit\":null,\"eligible\":null,\"previousUse\":null,\"available\":null,\"included\":null,\"status\":\"outside_scope\",\"pending\":[\"Error: Exclusão40(1) identificada: tratar na base; não somar crédito64 à mesma parcela excluída.\"],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"kind\":\"ordinary_profit\",\"payerNuit\":\"111222333\",\"recipientResident\":\"yes\",\"payerResident\":\"yes\",\"payerIrpc\":\"yes\",\"payerExempt\":\"no\",\"article40\":\"yes\",\"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\",\"currency\":\"MZN\",\"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\"}}}],\"available\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"insufficientCollecta\":null,\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":null,\"remaining\":null,\"afterPec\":null,\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":null,\"payable\":null,\"recoverable\":null,\"belowMinimum\":null,\"status\":\"indeterminate\",\"pending\":[\"Lucros SYNTHETIC-DIVIDEND2026: Error: Exclusão40(1) identificada: tratar na base; não somar crédito64 à mesma parcela excluída.\"],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"shared-paper":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"20\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"foreign-tax-line\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27816:ec397c1cfb8c199f\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"20\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"foreign-tax-line\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"parcel\":\"foreign-tax-line\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\",\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}}],\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1396\",\"denominator\":\"1\"},\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"20\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"foreign-tax-line\",\"parcelReference\":\"SYNTHETIC QA documented tax line in shared paper, no actual tax evidence\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1388\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1188\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"688\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"688\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"partial-parcel":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"foreign-tax-line\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27724:2d07af93833ce3e\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"foreign-tax-line\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"parcel\":\"foreign-tax-line\",\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":null,\"value\":null,\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"Error: Parcela documental e suporte devem corresponder; não se presume que linhas distintas representam impostos diferentes.\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}}],\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":null,\"available\":null,\"aboveLimit\":null,\"pending\":[\"Error: Parcela documental e suporte devem corresponder; não se presume que linhas distintas representam impostos diferentes.\"],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\",\"parcel\":\"foreign-tax-line\"}]}}],\"available\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"deducted\":null,\"afterCredit\":null,\"insufficientCollecta\":null,\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":null,\"remaining\":null,\"afterPec\":null,\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":null,\"payable\":null,\"recoverable\":null,\"belowMinimum\":null,\"status\":\"indeterminate\",\"pending\":[\"SYNTHETIC-FOREIGN-TAX-2026: Error: Parcela documental e suporte devem corresponder; não se presume que linhas distintas representam impostos diferentes.\",\"País ZA: Error: Parcela documental e suporte devem corresponder; não se presume que linhas distintas representam impostos diferentes.\"],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"fractional":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"proofAmount\":\"0.01\",\"taxAmount\":\"0.01\",\"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\":\"0.006\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27703:95bba5dba5398825\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"proofAmount\":\"0.01\",\"taxAmount\":\"0.01\",\"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\":\"0.006\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"1\",\"denominator\":\"100\"},\"value\":{\"numerator\":\"1\",\"denominator\":\"100\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"3\",\"denominator\":\"500\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"3\",\"denominator\":\"500\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"3\",\"denominator\":\"500\"},\"included\":{\"numerator\":\"50003\",\"denominator\":\"500\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"proofAmount\":\"0.01\",\"taxAmount\":\"0.01\",\"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\":\"0.006\",\"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\"}}}],\"available\":{\"numerator\":\"3\",\"denominator\":\"500\"},\"deducted\":{\"numerator\":\"3\",\"denominator\":\"500\"},\"afterCredit\":{\"numerator\":\"703997\",\"denominator\":\"500\"},\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"699997\",\"denominator\":\"500\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"599997\",\"denominator\":\"500\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"349997\",\"denominator\":\"500\"},\"payable\":{\"numerator\":\"349997\",\"denominator\":\"500\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"},"recoverable":{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — ISPC residuais","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"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\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"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\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA T2\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"annualBandVolume\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandOrigin\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"annualBandRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"coverage\\\\\\\":\\\\\\\"all_taxpayer_activity\\\\\\\"},{\\\\\\\"calculatedAt\\\\\\\":\\\\\\\"2026-10-25T14:54:35.092Z\\\\\\\",\\\\\\\"key\\\\\\\":\\\\\\\"[\\\\\\\\\\\\\\\"ispc-eligibility/1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"opportunity:375\\\\\\\\\\\\\\\",{\\\\\\\\\\\\\\\"entityRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"personType\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"collective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"origin\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"effective\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"assessmentDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-10-25\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"currency\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"MZN\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"mode\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"regular\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"activities\\\\\\\\\\\\\\\":[\\\\\\\\\\\\\\\"services12\\\\\\\\\\\\\\\"],\\\\\\\\\\\\\\\"activityDescription\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmed\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"forecastConfirmationRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"organizedRequired\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesInIspc\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"sharesAnonymous\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"otherActivities\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"unlistedServices\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalDaysSameEntity\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"liberalClientRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeChosen\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"no\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalThreeYearsCompleted\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"generalRegimeRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"option\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"opted\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]},{\\\"id\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}},\\\"fxLink\\\":{\\\"id\\\":\\\"retention-fx\\\",\\\"fingerprint\\\":\\\"2715:373942d201e1d7f5\\\"}},{\\\"id\\\":\\\"special-telecom\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"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\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"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\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"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\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"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\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA custo\\\\\\\"}],\\\\\\\"settlement\\\\\\\":\\\\\\\"complete\\\\\\\",\\\\\\\"settlementRef\\\\\\\":\\\\\\\"QA reconciliação\\\\\\\",\\\\\\\"allocations\\\\\\\":[{\\\\\\\"paymentId\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\"}],\\\\\\\"ordinary\\\\\\\":{\\\\\\\"nonDigital\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"capitalType\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"rentOwnPropertyManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"specialFacts\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"capitalSeatAndManagement\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA royalties não digitais\\\\\\\"}}],[{\\\\\\\"id\\\\\\\":\\\\\\\"p\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"remittance\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA entrega IRPC\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-11-15\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"3000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\"}],[\\\\\\\"\\\\\\\"],[]]\\\",\\\"calculatedAt\\\":\\\"2026-10-25T18:16:20.656Z\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],\\\"payments\\\":[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"principal\\\",\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\\\",\\\"period\\\":\\\"2026-10\\\",\\\"eventDate\\\":\\\"2026-10-02\\\",\\\"nature\\\":\\\"definitive\\\",\\\"rate\\\":20,\\\"base\\\":{\\\"numerator\\\":\\\"100000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"tax\\\":{\\\"numerator\\\":\\\"20000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"settled\\\":{\\\"numerator\\\":\\\"3000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"outstanding\\\":{\\\"numerator\\\":\\\"17000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"direction\\\":\\\"paid\\\",\\\"conversion\\\":null}],\\\"paymentConversions\\\":{\\\"p\\\":null}},{\\\"version\\\":1,\\\"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\\\":{\\\"mode\\\":\\\"assessment\\\",\\\"period\\\":\\\"2026-10\\\",\\\"amount\\\":\\\"500\\\",\\\"reference\\\":\\\"QA liquidação de juros compensatórios\\\",\\\"date\\\":\\\"2026-11-25\\\",\\\"dueDate\\\":\\\"\\\",\\\"dueReference\\\":\\\"\\\"}},true]\",\"createdAt\":\"2026-10-25T18:16:20.658Z\",\"model\":{\"period\":\"2026-10\",\"input\":{\"version\":1,\"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\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"lines\":[{\"ids\":[\"principal\"],\"documents\":[\"QA-principal\"],\"references\":[\"CER:QA CER fictício, apenas teste;contraparte:QA contraparte;qualificação:QA contrato e residência;benefício:;residência fiscal:\"],\"rubric\":\"IRPC liberatório — Actividade intelectual ou industrial / prestação de informações\",\"cer\":\"999\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"}}],\"excluded\":[],\"pending\":[],\"principal\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"interest\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"17500\",\"denominator\":\"1\"},\"interestReason\":\"Juros compensatórios transcritos de liquidação documentada:QA liquidação de juros compensatórios;data:2026-11-25;período:2026-10;montante original em MZN:500. Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.\"}}}},\"currencyEvents\":{\"opportunity:375\":{\"rows\":[{\"id\":\"retention-fx\",\"treatment\":\"\",\"description\":\"SYNTHETIC existing BMselection for retention\",\"period\":\"\",\"origin\":\"projected\",\"operationRef\":\"\",\"documentRef\":\"\",\"documentDate\":\"\",\"scope\":\"\",\"evidence\":\"\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64\",\"fxDate\":\"2026-10-20\",\"fxSource\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}]}},\"irpcNormal\":{\"opportunity:375\":{\"version\":1,\"year\":\"2026\",\"mappingReference\":\"QA plano meses1–12=Jan–Dez2026\",\"scope\":\"resident_general\",\"scopeReference\":\"QA residente geral sem regime especial\",\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\"}],\"history\":[{\"key\":\"[\\\"IRPC-normal-adjustments/1\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"20\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:juros compensatórios incluídos no custo financeiro\\\"}]]\",\"createdAt\":\"2026-10-25T20:00:00Z\",\"model\":{\"version\":\"IRPC-normal-adjustments/1\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6600\",\"denominator\":\"1\"},\"taxableProfit\":null,\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"20\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA pressuposto:juros compensatórios incluídos no custo financeiro\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/2\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}}]\",\"createdAt\":\"2026-10-25T22:00:00Z\",\"model\":{\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/2\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":null,\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},{\"key\":\"[\\\"IRPC-normal-adjustments/3\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}}]\",\"createdAt\":\"2026-10-25T23:00:00Z\",\"model\":{\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}}],\"result\":{\"key\":\"[\\\"IRPC-normal-adjustments/4\\\",\\\"opportunity:375\\\",\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"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,\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",\\\"2026\\\",\\\"QA plano meses1–12=Jan–Dez2026\\\",\\\"resident_general\\\",\\\"QA residente geral sem regime especial\\\",[{\\\"id\\\":\\\"a\\\",\\\"sourceCode\\\":\\\"operating_expenses\\\",\\\"document\\\":\\\"QA aviso multa sintético\\\",\\\"line\\\":\\\"a\\\",\\\"amount\\\":\\\"100\\\",\\\"rule\\\":\\\"noncontractual_fine\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA pressuposto:multa não contratual incluída no custo operacional\\\"},{\\\"id\\\":\\\"b\\\",\\\"sourceCode\\\":\\\"interest_expense\\\",\\\"document\\\":\\\"QA liquidação juros sintética\\\",\\\"line\\\":\\\"b\\\",\\\"amount\\\":\\\"120\\\",\\\"rule\\\":\\\"compensatory_interest\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\\\"}],{\\\"version\\\":1,\\\"completenessReference\\\":\\\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\\\",\\\"lines\\\":[{\\\"code\\\":\\\"revenue\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"cost_of_sales\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"operating_expenses\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"personnel\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"depreciation\\\",\\\"state\\\":\\\"absent\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\\\"},{\\\"code\\\":\\\"interest_expense\\\",\\\"state\\\":\\\"known\\\",\\\"reference\\\":\\\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\\\"}],\\\"topics\\\":{\\\"positivePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de positivePatrimonial\\\"},\\\"negativePatrimonial\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de negativePatrimonial\\\"},\\\"incomeCorrections\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA revisão de correcções ao rendimento:valor conhecido zero\\\"},\\\"expenseCorrections\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de expenseCorrections\\\"},\\\"timing\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de timing\\\"},\\\"special\\\":{\\\"state\\\":\\\"absent\\\",\\\"amount\\\":\\\"\\\",\\\"reference\\\":\\\"QA ausência verificada de special\\\"}}},{\\\"version\\\":1,\\\"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\\\":[{\\\"id\\\":\\\"old\\\",\\\"year\\\":\\\"2021\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"1000\\\",\\\"previouslyUsed\\\":\\\"200\\\",\\\"requested\\\":\\\"800\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2021\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"},{\\\"id\\\":\\\"new\\\",\\\"year\\\":\\\"2024\\\",\\\"subjectNuit\\\":\\\"123456789\\\",\\\"assessed\\\":\\\"3000\\\",\\\"previouslyUsed\\\":\\\"500\\\",\\\"requested\\\":\\\"1500\\\",\\\"reference\\\":\\\"QA saldo fiscal corrigido,sujeito/exercício 2024\\\",\\\"kind\\\":\\\"ordinary\\\",\\\"annualPeriods\\\":\\\"yes\\\",\\\"generalActivity\\\":\\\"yes\\\",\\\"balanceConfirmed\\\":\\\"yes\\\"}],\\\"benefits\\\":{\\\"state\\\":\\\"known\\\",\\\"amount\\\":\\\"0\\\",\\\"reference\\\":\\\"QA deduções/benefícios à base,valor conhecido zero\\\"}},{\\\"version\\\":1,\\\"treatment\\\":\\\"general_61_1\\\",\\\"reference\\\":\\\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\\\"}]\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"model\":{\"assessment\":{\"input\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"classification\":\"Regime normal — taxa geral do artigo61(1)\",\"rate\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"centExact\":true,\"pending\":[],\"rule\":\"CIRPC61(1)-general-2026/1\",\"source\":\"CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.\",\"finalBalance\":{\"scope\":\"L8\",\"status\":\"not_calculated\",\"payable\":null,\"recoverable\":null,\"reason\":\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"}},\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"base\":{\"input\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"requestedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"deductedLosses\":{\"numerator\":\"2300\",\"denominator\":\"1\"},\"benefitDeduction\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"800\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2026,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\",\"available\":{\"numerator\":\"2500\",\"denominator\":\"1\"},\"requestedAmount\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"lastOrdinaryYear\":2029,\"status\":\"eligible\",\"reason\":\"Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.\"}],\"pending\":[],\"source\":\"CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.\"},\"profit\":{\"input\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"lines\":[{\"code\":\"revenue\",\"label\":\"Produtos/serviços facturados\",\"amount\":\"12000.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"12000\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\",\"reason\":\"Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.\"},{\"code\":\"cost_of_sales\",\"label\":\"Custo variável dos produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/4\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"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\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}},\"assessment\":{\"version\":1,\"treatment\":\"general_61_1\",\"reference\":\"QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte\"}}},\"irpcAnnual\":{\"opportunity:375\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"history\":[{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"25807:e0dc6a4b1fe772ac\",\"createdAt\":\"2026-10-28T12:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"10\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"100\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"8\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"10\",\"amount\":\"10\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"8\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1400\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"1200\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"700\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"payable\",\"pending\":[],\"warnings\":[],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Créditos económicos/benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Créditos económicos/benefícios positivos ficam separados.\",\"L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}],\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"6250\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"2000\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"2000\",\"amount\":\"2000\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]},\"result\":{\"version\":\"IRPC-annual-settlement/1\",\"key\":\"27704:45bdcd759b8b379e\",\"createdAt\":\"2026-10-28T14:00:00+02:00\",\"model\":{\"version\":\"IRPC-annual-settlement/1\",\"input\":{\"version\":1,\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reference\":\"QA PEC: inventário completo da entidade/exercício\",\"assessment\":\"normal\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"assessmentReference\":\"QA colecta válida já demonstrada\",\"withholdings\":{\"state\":\"absent\",\"reference\":\"QA sem retenções próprias neste caso\",\"rows\":[]},\"ppc\":{\"state\":\"known\",\"reference\":\"QA inventário de PPC efectivo\",\"rows\":[{\"id\":\"ppc\",\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"500\",\"amount\":\"500\",\"effective\":\"yes\",\"reference\":\"QA prova efectiva de natureza PPC\"}]},\"pec\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA resumo anterior preservado\"},\"credits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"pecPayments\":{\"version\":1,\"state\":\"known\",\"reference\":\"QA inventário de pagamentos PEC 2026\",\"rows\":[{\"id\":\"pec\",\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"200\",\"amount\":\"200\",\"effective\":\"yes\",\"reference\":\"QA comprovativo pago de natureza PEC\",\"previouslyUsed\":\"0\",\"priorUseReference\":\"QA reconciliação: zero utilizações fora destas parcelas\"}]},\"internationalCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA complete inventory for entity/year\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"6250\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"2000\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"2000\",\"amount\":\"2000\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}],\"economic\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"},\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA créditos precedentes conhecidos zero\"}},\"economicCredits\":{\"version\":1,\"state\":\"known\",\"reference\":\"SYNTHETIC QA full ordinary economic-credit inventory\",\"rows\":[{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}]}},\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessment\":{\"key\":\"19428:15d2d26257fd2a53\",\"kind\":\"normal\",\"version\":\"IRPC-normal-adjustments/4\",\"createdAt\":\"2026-10-25T23:30:00Z\",\"colecta\":{\"numerator\":\"1408\",\"denominator\":\"1\"},\"period\":{\"year\":\"2026\",\"from\":\"2026-01-01\",\"to\":\"2026-12-31\"},\"origin\":\"projected\"},\"claims\":[{\"id\":\"ppc\",\"kind\":\"ppc\",\"identity\":\"[\\\"qa at\\\",\\\"qa-ppc-pec-2026\\\"]\",\"proofAmount\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PPC-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-06-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"pec\",\"kind\":\"pec\",\"identity\":\"[\\\"qa at\\\",\\\"qa-pec-2026\\\"]\",\"value\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"proofAmount\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"QA-PEC-2026\",\"issuer\":\"QA AT\",\"date\":\"2026-08-31\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"foreign-tax\",\"kind\":\"foreign_credit\",\"country\":\"ZA\",\"positionId\":\"country-za\",\"identity\":\"[\\\"synthetic qa foreign authority\\\",\\\"synthetic-foreign-tax-2026\\\"]\",\"proofAmount\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"},{\"id\":\"economic-1\",\"kind\":\"economic_credit\",\"positionId\":\"economic-1\",\"identity\":\"[\\\"synthetic domestic irpc issuer\\\",\\\"synthetic-source-irpc2026\\\"]\",\"parcel\":\"underlying-tax-1\",\"parcelReference\":\"SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax\",\"proofAmount\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"value\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"previouslyUsed\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"sourceKey\":\"\",\"allocationAmount\":null,\"document\":\"SYNTHETIC-SOURCE-IRPC2026\",\"issuer\":\"SYNTHETIC domestic IRPC issuer\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"reason\":\"\"}],\"economicCredit\":{\"version\":\"IRPC-economic-credit/1\",\"rows\":[{\"id\":\"economic-1\",\"nominal\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"32\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"included\":{\"numerator\":\"112\",\"denominator\":\"1\"},\"status\":\"qualified\",\"pending\":[],\"input\":{\"id\":\"economic-1\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"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\",\"currency\":\"MZN\",\"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\"}}}],\"available\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"12\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"1396\",\"denominator\":\"1\"},\"source\":\"CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"internationalCredit\":{\"version\":\"IRPC-international-credit/1\",\"positions\":[{\"id\":\"country-za\",\"country\":\"ZA\",\"paid\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"nationalLimit\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"treatyLimit\":null,\"previousUse\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligible\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"available\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"aboveLimit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"pending\":[],\"input\":{\"id\":\"country-za\",\"country\":\"ZA\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"assessmentKey\":\"19428:15d2d26257fd2a53\",\"qualificationCountry\":\"ZA\",\"incomeAmount\":\"6250\",\"incomeIncluded\":\"yes\",\"incomeReference\":\"SYNTHETIC QA: foreign income included in valid 2026 base\",\"nationalLimit\":\"2000\",\"nationalLimitReference\":\"SYNTHETIC QA: documented national fraction, no automatic derivation\",\"treaty\":\"no\",\"treatyLimit\":\"\",\"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\":[{\"id\":\"foreign-tax\",\"document\":\"SYNTHETIC-FOREIGN-TAX-2026\",\"issuer\":\"SYNTHETIC QA foreign authority\",\"date\":\"2026-09-30\",\"subjectNuit\":\"123456789\",\"year\":\"2026\",\"currency\":\"MZN\",\"proofAmount\":\"2000\",\"amount\":\"2000\",\"effective\":\"yes\",\"reference\":\"SYNTHETIC QA paid MZN tax amount, no real receipt\",\"incomeTax\":\"yes\",\"taxReference\":\"SYNTHETIC QA income tax nature and entitlement\",\"exerciseReference\":\"\"}]}}],\"available\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"1396\",\"denominator\":\"1\"},\"afterCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"insufficientCollecta\":{\"numerator\":\"604\",\"denominator\":\"1\"},\"source\":\"CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.\",\"countryAllocationCreated\":false,\"carryCreated\":false,\"officialBalancesConsumed\":false},\"pecDeduction\":{\"version\":\"IRPC-PEC/1\",\"available\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"deducted\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remaining\":{\"numerator\":\"200\",\"denominator\":\"1\"},\"afterPec\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"carryCreated\":false},\"knownWithholdings\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"knownPpc\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"arithmeticBalance\":{\"numerator\":\"-500\",\"denominator\":\"1\"},\"payable\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"recoverable\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"belowMinimum\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"status\":\"recoverable\",\"pending\":[],\"warnings\":[\"Crédito elegível sem colecta suficiente:sem reembolso,transporte ou escolha automática da afectação por país.\"],\"source\":\"CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. Benefícios positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido. CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais. CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais. CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.\",\"officialBalancesConsumed\":false,\"submitted\":false,\"refundReceived\":false,\"limitations\":[\"Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.\",\"Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. Benefícios positivos ficam separados;crédito económico no detalhe próprio.\",\"L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.\",\"PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.\",\"Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.\",\"Valores racionais exactos;camposM20/M22 e representação não presumidos.\",\"Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.\"]}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"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,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"}}}
\ No newline at end of file
diff --git a/tests/frontend/helpers/irpc-carry-case.mjs b/tests/frontend/helpers/irpc-carry-case.mjs
new file mode 100644
index 00000000..7eb991bd
--- /dev/null
+++ b/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;
+}
diff --git a/tests/frontend/helpers/irpc-economic-case.mjs b/tests/frontend/helpers/irpc-economic-case.mjs
new file mode 100644
index 00000000..f7b61b1b
--- /dev/null
+++ b/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;
+}
diff --git a/tests/frontend/investor-usability-components.test.mjs b/tests/frontend/investor-usability-components.test.mjs
new file mode 100644
index 00000000..6ecc7212
--- /dev/null
+++ 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,/]*\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,/ {
+ 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,/]*id="S01"[^>]*open/);assert.match(html,/]*>Sistematizar a ideia/);
+ assert.doesNotMatch(html,/]*>S01/);assert.match(html,/Fonte e referência desta etapa/);
+});
diff --git a/tests/frontend/irpc-credit-carry.test.mjs b/tests/frontend/irpc-credit-carry.test.mjs
new file mode 100644
index 00000000..c7932514
--- /dev/null
+++ b/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);
+});
diff --git a/tests/frontend/irpc-economic-credit.test.mjs b/tests/frontend/irpc-economic-credit.test.mjs
new file mode 100644
index 00000000..15fe79de
--- /dev/null
+++ b/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);
+});
diff --git a/tests/frontend/navigation-sidebar-render.test.mjs b/tests/frontend/navigation-sidebar-render.test.mjs
new file mode 100644
index 00000000..248ae5c5
--- /dev/null
+++ b/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(/]*href="([^"]+)"/g)].map(m=>m[1].replaceAll('&','&'));
+ 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(/ ]*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&district_id=QA-district"/);
+ assert.match(html,/href="\/zonas\?province_id=QA-province&district_id=QA-district"/);
+ assert.match(html,/href="\/acesso-gestao"/);
+});
diff --git a/tests/frontend/opportunity-fill-flow.test.mjs b/tests/frontend/opportunity-fill-flow.test.mjs
new file mode 100644
index 00000000..12f3b60b
--- /dev/null
+++ b/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');
+});
diff --git a/tests/frontend/portal-navigation.test.mjs b/tests/frontend/portal-navigation.test.mjs
index 67949fc7..f6e263a5 100644
--- a/tests/frontend/portal-navigation.test.mjs
+++ b/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(
@@ -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');
+});
diff --git a/tests/frontend/territory-search-select.test.mjs b/tests/frontend/territory-search-select.test.mjs
new file mode 100644
index 00000000..2b94b758
--- /dev/null
+++ b/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);
+});
diff --git a/tools/export-proactive-supply.py b/tools/export-proactive-supply.py
new file mode 100644
index 00000000..f46db532
--- /dev/null
+++ b/tools/export-proactive-supply.py
@@ -0,0 +1,55 @@
+"""Map only unique canonical names within the same province, then export privately."""
+import argparse
+import hashlib
+import json
+from pathlib import Path
+import sqlite3
+import unicodedata
+
+def norm(v):
+ return ' '.join(''.join(c for c in unicodedata.normalize('NFKD',v).casefold() if not unicodedata.combining(c)).split())
+
+p=argparse.ArgumentParser()
+p.add_argument('--preview',required=True)
+p.add_argument('--geography',required=True)
+a=p.parse_args()
+root=Path(a.preview)
+geos=json.loads(Path(a.geography).read_text(encoding='utf-8'))
+byid={r['id']:r for r in geos}
+territories={}
+provinces={}
+subterritories={}
+def province_name(v):
+ n=norm(v)
+ return 'maputo provincia' if n=='maputo' else n
+for g in geos:
+ if g['location_type']=='province':provinces.setdefault(norm(g['name']),[]).append(g['id'])
+ if g['location_type'] not in ('district','admin_post','locality'):continue
+ parent=byid.get(g['parent_id']);visited=set()
+ while parent and parent['location_type']!='province' and parent['id'] not in visited:
+ visited.add(parent['id']);parent=byid.get(parent['parent_id'])
+ if not parent:continue
+ target=territories if g['location_type']=='district' else subterritories
+ target.setdefault((norm(parent['name']),norm(g['name'])),[]).append(g['id'])
+db=sqlite3.connect(root/'supply-preview.sqlite')
+db.row_factory=sqlite3.Row
+resolution={}
+with (root/'observations.jsonl').open('w',encoding='utf-8',newline='\n') as f:
+ for row in db.execute('select * from records order by source_hash,sheet,row_number'):
+ r=dict(row)
+ key=(province_name(r['province']),norm(r['district']))
+ hits=territories.get(key,[])
+ lower_level=False
+ if not hits:
+ hits=subterritories.get(key,[])
+ lower_level=bool(hits)
+ province_hits=provinces.get(province_name(r['province']),[])
+ province_only=not r['district'] and len(province_hits)==1
+ r['territory_id']=hits[0] if len(hits)==1 else (province_hits[0] if province_only else None)
+ r['territory_resolution']=('exact_normalized_province_subterritory' if lower_level else 'exact_normalized_province_district') if len(hits)==1 else ('province_only_district_unknown' if province_only else ('ambiguous' if hits else 'unresolved'))
+ r['identity_conflict']=bool(r['identity_conflict'])
+ resolution[r['territory_resolution']]=resolution.get(r['territory_resolution'],0)+1
+ f.write(json.dumps(r,ensure_ascii=False)+'\n')
+result={'rows':db.execute('select count(*) from records').fetchone()[0],'territory_resolution':resolution,'sha256':hashlib.file_digest((root/'observations.jsonl').open('rb'),'sha256').hexdigest(),'mapping':'case/accent/whitespace; exact district in province, otherwise unique named subordinate territory within that province; source label Maputo distinct from Maputo Cidade maps explicitly to Maputo Província; city names retain canonical administrative level, no fuzzy matching','publication':False}
+(root/'export.json').write_text(json.dumps(result,ensure_ascii=False,indent=2),encoding='utf-8')
+print(json.dumps(result,ensure_ascii=False))
diff --git a/tools/irpc-carry-fixtures.mjs b/tools/irpc-carry-fixtures.mjs
new file mode 100644
index 00000000..3b9d1166
--- /dev/null
+++ b/tools/irpc-carry-fixtures.mjs
@@ -0,0 +1,23 @@
+import fs from 'node:fs';
+import {carryCase} from '../tests/frontend/helpers/irpc-carry-case.mjs';
+import {internationalCase} from '../tests/frontend/helpers/irpc-international-case.mjs';
+import {recordAnnual, saveAnnualBook} from '../resources/js/lib/irpc-annual-settlement.ts';
+const cases = {};
+for (const name of ['payable', 'expired', 'missing-use', 'overallocated', 'fractional', 'recoverable']) {
+ const c = carryCase(), previous = internationalCase();
+ const frozen = recordAnnual(previous.d, previous.b, '2026-10-27T17:00:00+02:00').result;
+ c.b.history = [frozen];
+ const l = c.b.creditCarry.lots[0];
+ if (name === 'expired') l.year = '2020';
+ if (name === 'missing-use') l.usesState = '';
+ if (name === 'overallocated') {l.eligible = '5000'; l.selected = '1400';}
+ if (name === 'fractional') {
+ Object.assign(l, {eligible: '2/3', originDeducted: '1/3', selected: '1/3', usesState: 'absent', uses: []});
+ c.b.creditCarry.currentInternational = '1/3';
+ }
+ if (name === 'recoverable') {l.eligible = '2000'; l.selected = '1300'; c.b.creditCarry.currentPec = '0';}
+ c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, '2026-10-28T12:00:00+02:00'));
+ cases[name] = c.d;
+}
+fs.writeFileSync(new URL('../tests/frontend/fixtures/irpc-carry-preserved.json', import.meta.url), JSON.stringify({synthetic: true, actualBalances: false, cases}));
+console.log('Prepared six synthetic carry API cases with frozen international-credit history.');
diff --git a/tools/irpc-carry-recovered-qa.mjs b/tools/irpc-carry-recovered-qa.mjs
new file mode 100644
index 00000000..7bd5983d
--- /dev/null
+++ b/tools/irpc-carry-recovered-qa.mjs
@@ -0,0 +1,27 @@
+import fs from 'node:fs';
+import assert from 'node:assert/strict';
+import {annualBook, annualCurrent, calculateAnnual, annualHtml} from '../resources/js/lib/irpc-annual-settlement.ts';
+import {createProjectDossierReport} from '../resources/js/lib/project-dossier-report.ts';
+const output = new URL('../outputs/irpc-l8-carry-20261028/', import.meta.url);
+const receipts = [];
+for (const name of ['payable', 'expired', 'missing-use', 'overallocated', 'fractional', 'recoverable']) {
+ const d = JSON.parse(fs.readFileSync(new URL('recovered-' + name + '.json', output), 'utf8'));
+ const b = annualBook(d), m = b.result.model, fresh = calculateAnnual(d, b);
+ assert.equal(annualCurrent(d, b), true);
+ assert.deepEqual(fresh, m);
+ assert.equal(b.history.length, 1);
+ assert.equal(b.history[0].model.payable.numerator, '700');
+ const html = annualHtml(d);
+ const dossier = createProjectDossierReport(d, {selectedSections: new Set(['finance']), generatedAt: '2026-10-28T12:00:00+02:00'});
+ assert.match(html, /Afectação escolhida entre exercícios/);
+ assert.match(JSON.stringify(dossier), /Saldo anterior — PEC — 2023/);
+ assert.match(html, /último exercício ordinário/);
+ if (name === 'payable') assert.match(html, /550.00/);
+ if (name === 'expired') {assert.equal(m.creditCarry.lots[0].expired, true); assert.equal(m.status, 'indeterminate');}
+ if (name === 'fractional') assert.deepEqual(m.arithmeticBalance, {numerator: '1822', denominator: '3'});
+ fs.writeFileSync(new URL('report-' + name + '.html', output), html);
+ fs.writeFileSync(new URL('dossier-' + name + '.json', output), JSON.stringify(dossier));
+ receipts.push({name, status: m.status, balance: m.arithmeticBalance, apiRecovered: true, recalculationEqual: true, html: true, dossier: true, frozenHistoryPreserved: true});
+}
+fs.writeFileSync(new URL('recovered-report-receipt.json', output), JSON.stringify({synthetic: true, activeChanged: false, receipts}, null, 2));
+console.log(JSON.stringify(receipts, null, 2));
diff --git a/tools/irpc-economic-fixtures.mjs b/tools/irpc-economic-fixtures.mjs
new file mode 100644
index 00000000..79f45b63
--- /dev/null
+++ b/tools/irpc-economic-fixtures.mjs
@@ -0,0 +1,24 @@
+import fs from 'node:fs';
+import {economicCase} from '../tests/frontend/helpers/irpc-economic-case.mjs';
+import {recordAnnual, saveAnnualBook} from '../resources/js/lib/irpc-annual-settlement.ts';
+const cases = {};
+for (const name of ['payable', 'combined', 'quota', 'prior-use', 'duplicate', 'missing-gross-up', 'article40', 'shared-paper', 'partial-parcel', 'fractional', 'recoverable']) {
+ const c = economicCase(name === 'combined');
+ const previous = structuredClone(c.b); delete previous.economicCredits;
+ c.b.history = [recordAnnual(c.d, previous, '2026-10-28T12:00:00+02:00').result];
+ const r = c.b.economicCredits.rows[0], p = c.b.internationalCredits.positions[0], f = p.payments[0];
+ if (name === 'quota') r.nationalLimit = '5';
+ if (name === 'prior-use') r.previousUse.amount = '3';
+ if (name === 'duplicate' || name === 'shared-paper') {
+ Object.assign(f, {issuer: r.taxIssuer, document: r.taxDocument, proofAmount: '20', parcel: name === 'duplicate' ? r.taxParcel : 'foreign-tax-line', parcelReference: 'SYNTHETIC QA documented tax line in shared paper, no actual tax evidence'});
+ }
+ if (name === 'missing-gross-up') r.grossUpIncluded = '';
+ if (name === 'article40') r.article40 = 'yes';
+ if (name === 'partial-parcel') f.parcel = 'foreign-tax-line';
+ if (name === 'fractional') Object.assign(r, {proofAmount: '0.01', taxAmount: '0.01', grossUpIncluded: '0.006'});
+ if (name === 'recoverable') {f.proofAmount = '2000'; f.amount = '2000'; p.nationalLimit = '2000'; p.incomeAmount = '6250';}
+ c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, '2026-10-28T14:00:00+02:00'));
+ cases[name] = c.d;
+}
+fs.writeFileSync(new URL('../tests/frontend/fixtures/irpc-economic-preserved.json', import.meta.url), JSON.stringify({synthetic: true, actualTaxEvidence: false, cases}));
+console.log('Prepared eleven synthetic economic-credit cases with accepted annual/carry history.');
diff --git a/tools/irpc-economic-recovered-qa.mjs b/tools/irpc-economic-recovered-qa.mjs
new file mode 100644
index 00000000..5d1a16ab
--- /dev/null
+++ b/tools/irpc-economic-recovered-qa.mjs
@@ -0,0 +1,22 @@
+import fs from 'node:fs';
+import assert from 'node:assert/strict';
+import {annualBook, annualCurrent, calculateAnnual, annualHtml} from '../resources/js/lib/irpc-annual-settlement.ts';
+import {createProjectDossierReport} from '../resources/js/lib/project-dossier-report.ts';
+const output = new URL('../outputs/irpc-l8-economic-20261028/', import.meta.url);
+const receipts = [];
+for (const name of ['payable', 'combined', 'quota', 'prior-use', 'duplicate', 'missing-gross-up', 'article40', 'shared-paper', 'partial-parcel', 'fractional', 'recoverable']) {
+ const d = JSON.parse(fs.readFileSync(new URL('recovered-' + name + '.json', output), 'utf8'));
+ const b = annualBook(d), m = b.result.model;
+ assert.equal(annualCurrent(d, b), true); assert.deepEqual(calculateAnnual(d, b), m);
+ assert.equal(b.history.length, 1); assert.equal(b.history[0].model.payable.numerator, name === 'combined' ? '550' : '700');
+ const html = annualHtml(d), dossier = createProjectDossierReport(d, {selectedSections: new Set(['finance']), generatedAt: '2026-10-28T14:00:00+02:00'});
+ assert.match(html, /Crédito económico — antes do internacional/); assert.match(JSON.stringify(dossier), /Crédito económico/);
+ if (name === 'combined') {assert.match(html, /538.00/); assert.match(html, /Saldo anterior — PEC — 2023/);}
+ if (name === 'payable') {assert.match(html, /688.00/); assert.match(html, /1396.00/);}
+ if (name === 'fractional') assert.deepEqual(m.arithmeticBalance, {numerator: '349997', denominator: '500'});
+ fs.writeFileSync(new URL('report-' + name + '.html', output), html);
+ fs.writeFileSync(new URL('dossier-' + name + '.json', output), JSON.stringify(dossier));
+ receipts.push({name, status: m.status, balance: m.arithmeticBalance, economicDeduction: m.economicCredit.deducted, apiRecovered: true, recalculationEqual: true, html: true, dossier: true, frozenHistoryPreserved: true});
+}
+fs.writeFileSync(new URL('recovered-report-receipt.json', output), JSON.stringify({synthetic: true, activeChanged: false, receipts}, null, 2));
+console.log(JSON.stringify(receipts.map(({name, status, balance}) => ({name, status, balance})), null, 2));
diff --git a/tools/load-proactive-supply.py b/tools/load-proactive-supply.py
new file mode 100644
index 00000000..ada4ba5a
--- /dev/null
+++ b/tools/load-proactive-supply.py
@@ -0,0 +1,136 @@
+"""Controlled delivery of the accepted internal snapshot. Never publishes entities.
+
+Preview is the default. Apply is an authenticated deployment operation, guarded by
+the exact destination, accepted source hashes and a fresh verified backup/restore.
+The rehearsal uses a disposable network-isolated PostgreSQL container only.
+"""
+import argparse
+import datetime as dt
+import gzip
+import hashlib
+import json
+import os
+from pathlib import Path
+import subprocess
+
+BASELINE = '569a1cd750f3d2a0b87f130e992e73e070bbd1ab'
+RAW_SHA256 = 'dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e'
+ROWS = 361464
+FIELDS = ['id','source_hash','sheet','row_number','entity_key','name','province','district','cae','activity','sector','source_date','fingerprint','duplicate_of','identity_conflict','territory_id','territory_resolution']
+SOURCES = {
+ '1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30':148556,
+ '1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00':212631,
+ 'f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c':277,
+ '83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506':0,
+}
+
+def csv_value(value):
+ if value is None:return r'\N'
+ if isinstance(value,bool):value='t' if value else 'f'
+ value=str(value)
+ if any(c in value for c in ('\x00','\r','\n')):raise ValueError('Unexpected multiline/NUL source projection')
+ return '"'+value.replace('"','""')+'"'
+
+def fail_unless(ok,message):
+ if not ok:raise RuntimeError(message)
+
+def sql_command(container=None):
+ if container:return ['docker','exec','-i',container,'psql','-p','55441','-U','postgres','-d','proactive_supply_delivery_20261028_test','-XqAt','-v','ON_ERROR_STOP=1']
+ return ['runuser','-u','postgres','--','psql','-d','teste_investidor','-XqAt','-v','ON_ERROR_STOP=1']
+
+def query(command,text):
+ return subprocess.check_output(command,input=text.encode(),stderr=subprocess.PIPE).decode().strip()
+
+def prepare(package,output):
+ manifest=json.loads((package/'import-manifest.json').read_text())
+ preview=json.loads((package/'preview.json').read_text())
+ scan=json.loads((package/'scan.json').read_text())
+ schema=package/'schema.sql'
+ fail_unless(hashlib.file_digest(schema.open('rb'),'sha256').hexdigest()==manifest['schema_sql_sha256'],'Schema SQL differs from reviewed candidate migration')
+ fail_unless(manifest['candidate']=='a022ed9848b41ba342b4209414c2bbf2ebd0a7a3','Unexpected candidate')
+ fail_unless(set(s['sha256']for s in preview['sources'])==set(SOURCES),'Unexpected originals')
+ fail_unless(scan['exit_code']==0 and set(scan['source_hashes'])==set(SOURCES),'Hash-specific source scan receipt missing')
+ fail_unless(preview['records']==ROWS,'Incomplete preview')
+ fail_unless(hashlib.file_digest((package/'observations.jsonl.gz').open('rb'),'sha256').hexdigest()==manifest['compressed_sha256'],'Compressed snapshot changed')
+ rawhash=hashlib.sha256();counts=dict.fromkeys(SOURCES,0);n=0
+ seen=set()
+ with output.open('w',encoding='utf-8',newline='\n')as sql:
+ os.chmod(output,0o600)
+ sql.write("BEGIN;\nSET LOCAL lock_timeout='10s';\nSELECT pg_advisory_xact_lock(hashtext('proactive-supply-delivery-v1'));\n")
+ sql.write("CREATE TEMP TABLE supply_delivery_sources (LIKE public.proactive_supply_sources INCLUDING DEFAULTS) ON COMMIT DROP;\n")
+ sql.write("CREATE TEMP TABLE supply_delivery_observations (LIKE public.proactive_supply_observations INCLUDING DEFAULTS) ON COMMIT DROP;\n")
+ sql.write("COPY supply_delivery_sources (sha256,name,period,limitations,receipt,imported_at) FROM STDIN WITH (FORMAT csv,NULL '\\N');\n")
+ now=dt.datetime.now(dt.timezone.utc).isoformat()
+ for s in preview['sources']:
+ receipt={'original':s,'transport_sha256':RAW_SHA256,'candidate':manifest['candidate'],'scan':scan,'access':'internal','publication':False,'counting':'administrative observations;not unique companies;repeated projections retained but excluded from query total'}
+ sql.write(','.join(map(csv_value,[s['sha256'],s['name'],s['period'],preview['limitations'],json.dumps(receipt,ensure_ascii=False),now]))+'\n')
+ sql.write('\\.\n')
+ sql.write("COPY supply_delivery_observations ("+','.join(FIELDS)+") FROM STDIN WITH (FORMAT csv,NULL '\\N');\n")
+ with gzip.open(package/'observations.jsonl.gz','rb')as stream:
+ for line in stream:
+ rawhash.update(line);r=json.loads(line)
+ fail_unless(set(r)==set(FIELDS),'Unexpected observation fields')
+ fail_unless(r['source_hash']in SOURCES,'Unknown source')
+ expected=hashlib.sha256((r['source_hash']+'|'+r['sheet']+'|'+str(r['row_number'])).encode()).hexdigest()
+ fail_unless(r['id']==expected and r['id']not in seen,'Invalid or repeated row identity')
+ seen.add(r['id']);n+=1;counts[r['source_hash']]+=1
+ sql.write(','.join(csv_value(r[k])for k in FIELDS)+'\n')
+ sql.write('\\.\n')
+ fail_unless(rawhash.hexdigest()==RAW_SHA256 and n==ROWS and counts==SOURCES,'Snapshot checksum/count mismatch')
+ sql.write(r'''
+CREATE UNIQUE INDEX supply_delivery_observations_id ON supply_delivery_observations(id);
+ANALYZE supply_delivery_observations;
+DO $$ BEGIN
+ IF (SELECT count(*) FROM supply_delivery_observations)<>361464 THEN RAISE EXCEPTION 'Incomplete internal base'; END IF;
+ IF (SELECT count(*) FROM supply_delivery_observations WHERE duplicate_of IS NOT NULL)<>147165 THEN RAISE EXCEPTION 'Repeated projection count differs'; END IF;
+ IF EXISTS(SELECT 1 FROM supply_delivery_observations x LEFT JOIN supply_delivery_observations y ON y.id=x.duplicate_of WHERE x.duplicate_of IS NOT NULL AND (y.id IS NULL OR x.id=y.id OR x.fingerprint<>y.fingerprint)) THEN RAISE EXCEPTION 'Invalid duplicate lineage'; END IF;
+ IF EXISTS(SELECT 1 FROM supply_delivery_observations x LEFT JOIN public.geo_locations g ON g.id=x.territory_id WHERE x.territory_id IS NOT NULL AND (g.id IS NULL OR g.deleted_at IS NOT NULL)) THEN RAISE EXCEPTION 'Destination geography differs'; END IF;
+ IF EXISTS(SELECT 1 FROM supply_delivery_observations x JOIN public.proactive_supply_observations y ON x.id=y.id WHERE to_jsonb(x)<>to_jsonb(y)) THEN RAISE EXCEPTION 'Previously installed observation differs;no overwrite'; END IF;
+ IF EXISTS(SELECT 1 FROM supply_delivery_sources x JOIN public.proactive_supply_sources y ON x.sha256=y.sha256 WHERE (x.name,x.period,x.limitations) IS DISTINCT FROM (y.name,y.period,y.limitations)) THEN RAISE EXCEPTION 'Existing original metadata differs'; END IF;
+END $$;
+INSERT INTO public.proactive_supply_sources SELECT * FROM supply_delivery_sources ON CONFLICT(sha256) DO NOTHING;
+INSERT INTO public.proactive_supply_observations SELECT * FROM supply_delivery_observations ON CONFLICT(id) DO NOTHING;
+SELECT json_build_object('records',count(*),'distinct_observations',count(*) FILTER(WHERE duplicate_of IS NULL),'repeated_projections',count(*) FILTER(WHERE duplicate_of IS NOT NULL),'not_unique_companies',true,'published',false) FROM public.proactive_supply_observations;
+COMMIT;
+''')
+ return {'candidate':manifest['candidate'],'records':n,'source_counts':counts,'raw_sha256':rawhash.hexdigest(),'sql_bytes':output.stat().st_size,'mode':'prepared;no database write','unique_company_count':None,'duplicate_suppression':'WHERE duplicate_of IS NULL;retained administrative sightings do not count as separate offers','national_coverage':'partial','investment_conclusion':'hypothesis only;does not prove demand or viability'}
+
+def main():
+ p=argparse.ArgumentParser();p.add_argument('--package',type=Path,required=True);p.add_argument('--work',type=Path,required=True);p.add_argument('--mode',choices=['preview','rehearsal','apply'],default='preview');p.add_argument('--container');p.add_argument('--backup',type=Path)
+ a=p.parse_args();a.work.mkdir(mode=0o700,parents=True,exist_ok=True);output=a.work/'controlled-import.sql'
+ receipt=prepare(a.package,a.work/'controlled-import.sql')
+ if a.mode=='preview':print(json.dumps(receipt));return
+ fail_unless(os.geteuid()==0,'Authenticated technical deployment identity required')
+ if a.mode=='rehearsal':
+ fail_unless(a.container is not None,'Disposable QA container required')
+ info=json.loads(subprocess.check_output(['docker','inspect',a.container]))[0]
+ fail_unless(info['HostConfig']['NetworkMode']=='none' and not info['HostConfig'].get('PortBindings'),'QA must have no network or host ports')
+ else:
+ fail_unless(not a.container and os.environ.get('SSH_CONNECTION'),'Existing authenticated SSH deployment session required')
+ installed=json.loads(Path('/var/lib/investmoz-deploy/installed.json').read_text())
+ fail_unless(installed['commit']==BASELINE,'Reconcile installed code before preloading the new private base')
+ fail_unless(a.backup is not None,'Fresh backup/restore receipt required')
+ base=a.backup.resolve();fail_unless(base.is_relative_to('/var/backups/investmoz-proactive-supply-delivery-20261028'),'Unexpected backup root')
+ b=json.loads((base/'backup-receipt.json').read_text());r=json.loads((base/'restore-receipt.json').read_text())
+ stamp=dt.datetime.fromisoformat(b['created_at'].replace('Z','+00:00'))
+ fail_unless(dt.timedelta(0)<=dt.datetime.now(dt.timezone.utc)-stamp<=dt.timedelta(hours=24),'Backup is no longer fresh;take another before apply')
+ fail_unless(b['target']['database']=='teste_investidor' and int(b['target']['port'])==5432,'Backup identity mismatch')
+ fail_unless(r['restore_verified'] and r['source_dump_sha256']==b['sha256'],'Restore does not match backup')
+ fail_unless(hashlib.file_digest((base/'database.dump').open('rb'),'sha256').hexdigest()==b['sha256'],'Backup bytes changed')
+ command=sql_command(a.container)
+ identity=query(command,"SELECT current_database()||'|'||current_setting('port');")
+ expected='proactive_supply_delivery_20261028_test|55441'if a.mode=='rehearsal'else'teste_investidor|5432'
+ fail_unless(identity==expected,'Wrong actual database identity')
+ # Existing pipeline does not execute migrations. Schema installation is a
+ # separate, reviewed deployment step; this loader never creates it on active.
+ fail_unless(query(command,"SELECT count(*) FROM pg_class WHERE oid IN(to_regclass('public.proactive_supply_sources'),to_regclass('public.proactive_supply_observations')) AND relrowsecurity AND relforcerowsecurity;")=='2','Reviewed private schema/RLS not installed')
+ before=query(command,'SELECT count(*) FROM public.proactive_supply_observations;')
+ with output.open('rb')as stream:
+ result=subprocess.run(command,stdin=stream,stdout=subprocess.PIPE,stderr=subprocess.PIPE)
+ fail_unless(result.returncode==0,'Import rolled back;'+result.stderr.decode(errors='replace')[-1000:])
+ lines=[line for line in result.stdout.decode().splitlines()if line.startswith('{')]
+ receipt.update(mode=a.mode,database=identity,before=int(before),after=json.loads(lines[-1]),idempotent_no_overwrite=True,active_existing_business_data_touched=False)
+ (a.work/'import-receipt.json').write_text(json.dumps(receipt,indent=2));os.chmod(a.work/'import-receipt.json',0o600)
+ print(json.dumps(receipt))
+
+if __name__=='__main__':main()
diff --git a/tools/prepare-proactive-supply.py b/tools/prepare-proactive-supply.py
new file mode 100644
index 00000000..6ae72339
--- /dev/null
+++ b/tools/prepare-proactive-supply.py
@@ -0,0 +1,181 @@
+"""Read-only XLSX ingestion into a private, indexed analysis snapshot. No publication.
+
+Every source row remains addressable. Matching identifiers suggest the same entity;
+they never imply a current trading status, contract, or an exhaustive census.
+"""
+import argparse
+import hashlib
+import json
+from pathlib import Path
+import sqlite3
+import unicodedata
+import xml.etree.ElementTree as ET
+import zipfile
+
+NS = '{http://schemas.openxmlformats.org/spreadsheetml/2006/main}'
+SOURCES = {
+ 'companies.xlsx': ('1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30', 'EMPRESAS_LIST 2014-2022.xlsx', '2014–2022; data por registo quando disponível'),
+ 'licensed.xlsx': ('1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00', 'Empresas Licenciadas.xlsx', 'Data por registo; cobertura temporal global não determinada'),
+ 'tourism.xlsx': ('f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c', 'CADASTRO DE EMPREENDIMENTOS TURISTICOS 3, 4 E 5 ESTRELAS 30.10.24 18,00h.xlsx', '30/10/2024 (nome do exemplar); situação actual não confirmada'),
+ 'cae.xlsx': ('83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506', 'CAE eBAU.xlsx', 'Versão não indicada'),
+}
+
+def norm(v):
+ return ''.join(c for c in unicodedata.normalize('NFKD', str(v)).casefold() if not unicodedata.combining(c)).strip()
+
+def digest(v):
+ return hashlib.sha256(v.encode('utf-8')).hexdigest()
+
+def rows(path):
+ # Shared strings are spooled to a temporary on-disk SQLite lookup, not a huge XML tree.
+ with zipfile.ZipFile(path) as z, sqlite3.connect('') as strings:
+ strings.execute('create table strings(id integer primary key,value text)')
+ if 'xl/sharedStrings.xml' in z.namelist():
+ with z.open('xl/sharedStrings.xml') as f:
+ i = 0
+ for _, e in ET.iterparse(f, events=('end',)):
+ if e.tag == NS+'si':
+ strings.execute('insert into strings values(?,?)', (i, ''.join(t.text or '' for t in e.iter(NS+'t'))))
+ i += 1
+ e.clear()
+ book = ET.fromstring(z.read('xl/workbook.xml'))
+ rels = {r.attrib['Id']: r.attrib['Target'] for r in ET.fromstring(z.read('xl/_rels/workbook.xml.rels'))}
+ for sheet in book.find(NS+'sheets'):
+ target = rels[sheet.attrib['{http://schemas.openxmlformats.org/officeDocument/2006/relationships}id']]
+ target = target.lstrip('/') if target.startswith('/') else 'xl/'+target
+ with z.open(target) as f:
+ for _, e in ET.iterparse(f, events=('end',)):
+ if e.tag != NS+'row':
+ continue
+ result = {}
+ for c in e:
+ col = ''.join(ch for ch in c.attrib.get('r','') if ch.isalpha())
+ v = c.findtext(NS+'v', '')
+ if c.attrib.get('t') == 's':
+ hit = strings.execute('select value from strings where id=?', (int(v),)).fetchone()
+ v = hit[0] if hit else ''
+ elif c.attrib.get('t') == 'inlineStr':
+ v = ''.join(t.text or '' for t in c.iter(NS+'t'))
+ result[col] = ' '.join(v.split())
+ yield sheet.attrib['name'], int(e.attrib['r']), result
+ e.clear()
+
+def main():
+ p = argparse.ArgumentParser()
+ p.add_argument('--sources', required=True)
+ p.add_argument('--output', required=True)
+ p.add_argument('--only-tourism', action='store_true', help='Rebuild only tourism in an existing private preview')
+ p.add_argument('--only-missing-names', action='store_true', help='Add nonempty company rows without a social denomination; never substitute the personal applicant name')
+ a = p.parse_args()
+ output = Path(a.output)
+ output.mkdir(parents=True, exist_ok=True)
+ manifest = {'version':1, 'access':'internal', 'sources':[], 'publication':False,
+ 'limitations':'Registos administrativos históricos; cobertura incompleta, actividade actual, capacidade, procura e compromissos não confirmados. Ausência de registo significa informação insuficiente.'}
+ for alias, (expected, name, period) in SOURCES.items():
+ path = Path(a.sources)/alias
+ actual = hashlib.file_digest(path.open('rb'), 'sha256').hexdigest()
+ if actual != expected:
+ raise ValueError('Original changed: '+alias)
+ manifest['sources'].append({'alias':alias,'name':name,'sha256':actual,'bytes':path.stat().st_size,'period':period})
+ db = sqlite3.connect(output/'supply-preview.sqlite')
+ db.executescript('''create table if not exists records(id text primary key, source_hash text, sheet text, row_number integer, entity_key text, name text, province text, district text, cae text, activity text, sector text, source_date text, fingerprint text, duplicate_of text, identity_conflict integer default 0);
+ create index if not exists supply_place on records(province,district);
+ create index if not exists supply_entity on records(entity_key);
+ create index if not exists supply_fingerprint on records(fingerprint);''')
+ labels = {}
+ hierarchy = {}
+ for _, row, c in rows(Path(a.sources)/'cae.xlsx'):
+ if row > 1 and c.get('B') and c.get('F'):
+ labels[c['B']] = c['F']
+ hierarchy[c['A']] = c
+ # Supplied CAE hierarchy labels retained. Sector is the top-level CAE section,
+ # not an invented correspondence to the portal's twelve navigation sectors.
+ sector_by_code = {}
+ for node in hierarchy.values():
+ ancestor=node
+ visited=set()
+ while ancestor.get('D')!='1' and ancestor.get('C') in hierarchy and ancestor['A'] not in visited:
+ visited.add(ancestor['A'])
+ ancestor=hierarchy[ancestor['C']]
+ if ancestor.get('D')=='1':
+ sector_by_code[node['B']]=ancestor['F']
+ counts = {}
+ if a.only_tourism:
+ db.execute('delete from records where source_hash=?',(SOURCES['tourism.xlsx'][0],))
+ aliases=('companies.xlsx','licensed.xlsx') if a.only_missing_names else (('tourism.xlsx',) if a.only_tourism else ('companies.xlsx','licensed.xlsx','tourism.xlsx'))
+ for alias in aliases:
+ source_hash, _, period = SOURCES[alias]
+ count = 0
+ province = ''
+ previous_sheet=''
+ for sheet, row, c in rows(Path(a.sources)/alias):
+ if alias == 'tourism.xlsx':
+ if sheet!=previous_sheet:
+ province=''
+ previous_sheet=sheet
+ heading=norm(c.get('C','')).replace(' ','')
+ provinces={'cidadedemaputo':'MAPUTO CIDADE','maputocidade':'MAPUTO CIDADE','provinciademaputo':'MAPUTO PROVINCIA','maputoprovincia':'MAPUTO PROVINCIA'}
+ provinces.update({'provinciade'+norm(n).replace(' ',''):n for n in ['Gaza','Inhambane','Sofala','Manica','Tete','Zambézia','Nampula','Cabo Delgado','Niassa']})
+ if heading in provinces and not c.get('D'):
+ province=provinces[heading]
+ continue
+ # Explicit province section and ordinal identify an establishment.
+ # Missing licence/room/contact never excludes an authorised record.
+ name = c.get('C','')
+ if not name or not c.get('B','').isdigit():
+ continue
+ district = c.get('E','') if sheet=='Folha1' else ''
+ cae, activity, date, identifier = '', 'Alojamento (âmbito do exemplar; categoria por conferir)', period, ''
+ sector = labels.get('I','Alojamento e restauração — exemplar de alojamento')
+ else:
+ if row == 1:
+ continue
+ old = alias == 'companies.xlsx'
+ name = c.get('L','')
+ if a.only_missing_names and name:
+ continue
+ if not any(c.values()):
+ continue
+ # A missing social denomination is a data gap, not a reason to
+ # discard an authorised source row or publish an applicant's name.
+ name = name or 'Denominação não indicada'
+ province, district = c.get('Y' if old else 'V',''), c.get('X' if old else 'U','')
+ cae = c.get('S' if old else 'O','')
+ activity = labels.get(cae, '')
+ sector = sector_by_code.get(cae,'')
+ date = c.get('D','')
+ # Keep source serial verbatim; Excel origin must be demonstrated before conversion.
+ date = ('Serial Excel original: '+date) if date.replace('.','',1).isdigit() else (date or 'Não indicada')
+ nuit = c.get('K','')
+ identifier = ('nuit:'+nuit) if len(nuit)==9 and nuit.isdigit() and len(set(nuit))>1 else ''
+ rid = digest(source_hash+'|'+sheet+'|'+str(row))
+ entity = digest(identifier) if identifier else digest('unresolved:'+source_hash+'|'+sheet+'|'+str(row))
+ # Same projected administrative observation, not byte-identical rows:
+ # include licence and process identifiers; do not collapse distinct licences.
+ licence = (c.get('G','') if sheet!='Folha1' else '') if alias=='tourism.xlsx' else c.get('A','')
+ process = '' if alias=='tourism.xlsx' else c.get('B','')
+ fp = digest('|'.join(map(norm,[identifier,name,province,district,cae,date,licence,process])))
+ duplicate = db.execute('select id from records where fingerprint=? and id<>? limit 1',(fp,rid)).fetchone()
+ db.execute('insert or ignore into records values(?,?,?,?,?,?,?,?,?,?,?,?,?,?,?)', (rid,source_hash,sheet,row,entity,name,province,district,cae,activity,sector,date,fp,duplicate[0] if duplicate else None,0))
+ count += 1
+ if count % 10000 == 0:
+ db.commit()
+ db.commit()
+ counts[alias] = count
+ print(json.dumps({'source':alias,'rows_processed':count}), flush=True)
+ db.execute('update records set identity_conflict=0')
+ db.execute("update records set identity_conflict=1 where entity_key in (select entity_key from records where name<>'Denominação não indicada' group by entity_key having count(distinct lower(name))>1)")
+ db.commit()
+ counts={alias:db.execute('select count(*) from records where source_hash=?',(SOURCES[alias][0],)).fetchone()[0] for alias in ('companies.xlsx','licensed.xlsx','tourism.xlsx')}
+ manifest.update(rows_processed=counts, records=db.execute('select count(*) from records').fetchone()[0],
+ duplicate_sightings=db.execute('select count(*) from records where duplicate_of is not null').fetchone()[0],
+ conflicting_identity_sightings=db.execute('select count(*) from records where identity_conflict=1').fetchone()[0],
+ unnamed_observations=db.execute("select count(*) from records where name='Denominação não indicada'").fetchone()[0],
+ unclassified_activity=db.execute("select count(*) from records where activity=''").fetchone()[0],
+ unresolved_territory=db.execute("select count(*) from records where district='' or province=''").fetchone()[0])
+ db.close()
+ (output/'preview.json').write_text(json.dumps(manifest,ensure_ascii=False,indent=2),encoding='utf-8')
+ print(json.dumps({k:v for k,v in manifest.items() if k not in ('sources',)},ensure_ascii=False))
+
+if __name__ == '__main__':
+ main()
diff --git a/tools/proactive-supply-qa-bootstrap.php b/tools/proactive-supply-qa-bootstrap.php
new file mode 100644
index 00000000..87076ae0
--- /dev/null
+++ b/tools/proactive-supply-qa-bootstrap.php
@@ -0,0 +1,22 @@
+$root,'APP_ENV'=>'testing','APP_URL'=>'http://127.0.0.1:18768','APP_KEY'=>'base64:'.base64_encode(str_repeat('Q',32)),'DB_CONNECTION'=>'pgsql','DB_HOST'=>'127.0.0.1','DB_PORT'=>'55441','DB_DATABASE'=>'proactive_investment_20261027_test','DB_USERNAME'=>'postgres','DB_PASSWORD'=>'','DB_URL'=>'','CACHE_STORE'=>'array','SESSION_DRIVER'=>'array','QUEUE_CONNECTION'=>'sync','MAIL_MAILER'=>'array'] as $k=>$v){putenv($k.'='.$v);$_ENV[$k]=$_SERVER[$k]=$v;}
+$loader=require $root.'/vendor/autoload.php';
+spl_autoload_register(function($class)use($root){foreach(['App\\'=>'app/','Tests\\'=>'tests/','Database\\Factories\\'=>'database/factories/']as$prefix=>$dir){if(str_starts_with($class,$prefix)){$file=$root.'/'.$dir.str_replace('\\','/',substr($class,strlen($prefix))).'.php';if(is_file($file)){require $file;return;}}}},true,true);
+$app=require $root.'/bootstrap/app.php';
+(new Illuminate\Foundation\Bootstrap\LoadEnvironmentVariables)->bootstrap($app);
+(new Illuminate\Foundation\Bootstrap\LoadConfiguration)->bootstrap($app);
+$c=config('database.connections.pgsql');
+if($app->configurationIsCached()||$c['host']!=='127.0.0.1'||(int)$c['port']!==55441||$c['database']!=='proactive_investment_20261027_test'||!empty($c['url']))throw new RuntimeException('QA guard');
+$pdo=new PDO('pgsql:host=127.0.0.1;port=55441;dbname='.$c['database'],$c['username'],$c['password']);
+if($pdo->query('select current_database()')->fetchColumn()!==$c['database'])throw new RuntimeException('QA identity');
+
+if(($argv[1]??'')==='test')return;
+$app->make(Illuminate\Contracts\Console\Kernel::class)->bootstrap();
+config(['portal.profile_access_enabled'=>true,'portal.opportunity_specialized_drafts_enabled'=>true,'investor-path.enabled'=>true,'investor-path.private_preparation'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false,'session.driver'=>'file','session.secure'=>false]);
+
+Illuminate\Support\Facades\Vite::useBuildDirectory('build-qa-opportunities');
+config(['session.cookie'=>'proactive_qa_session','session.http_only'=>true]);
diff --git a/tools/proactive-supply-qa.php b/tools/proactive-supply-qa.php
new file mode 100644
index 00000000..61ed552b
--- /dev/null
+++ b/tools/proactive-supply-qa.php
@@ -0,0 +1,68 @@
+whereNull('deleted_at')->get(['id','name','parent_id','location_type']),JSON_UNESCAPED_UNICODE|JSON_THROW_ON_ERROR));
+ echo "QA geography exported privately.\n";exit;
+}
+if($operation==='schema'){
+ if(!Schema::hasTable('proactive_supply_sources')){
+ (require dirname(__DIR__).'/database/migrations/2026_10_28_180000_create_proactive_supply_observations.php')->up();
+ }
+ echo "QA schema available; no existing table altered.\n";exit;
+}
+if(in_array($operation,['import','extend'],true)){
+ $dir=$out.'/private-v2';
+ $manifest=json_decode(file_get_contents($dir.'/preview.json'),true,512,JSON_THROW_ON_ERROR);
+ $scan=json_decode(file_get_contents($out.'/private/scan.json'),true,512,JSON_THROW_ON_ERROR);
+ if(($scan['exit_code']??1)!==0||array_diff(array_column($manifest['sources'],'sha256'),$scan['source_hashes']??[]))throw new RuntimeException('Hash-specific malware scan required');
+ $file=$dir.'/observations.jsonl';$hash=hash_file('sha256',$file);
+ if(($argv[2]??'')!==$hash)throw new RuntimeException('Review preview and supply exact JSONL hash');
+ $before=DB::table('proactive_supply_observations')->count();
+ $extension=$operation==='extend';$previousHash=$argv[3]??null;
+ if($extension){
+ $delta=json_decode(file_get_contents($dir.'/extension-preview.json'),true,512,JSON_THROW_ON_ERROR);
+ if(($delta['sha256']??null)!==$hash||($delta['previous_sha256']??null)!==$previousHash||empty($delta['no_replacement'])||$delta['previous_observations_unchanged']+$delta['new_observations']!==$manifest['records'])throw new RuntimeException('Extension must prove all previously accepted observations unchanged and bind both snapshot hashes.');
+ }
+ DB::transaction(function()use($manifest,$file,$hash,$extension,$previousHash){
+ DB::select("select pg_advisory_xact_lock(hashtext('proactive-supply-import-v1'))");
+ foreach($manifest['sources']as$s){
+ $existing=DB::table('proactive_supply_sources')->where('sha256',$s['sha256'])->first();
+ if($existing && data_get(json_decode($existing->receipt,true),'transport_sha256')!==($extension?$previousHash:$hash))throw new RuntimeException('Existing source has a different prepared classification snapshot; preserve it and prepare an explicit mapping delta instead of silently replacing observations.');
+ if($extension){
+ if(!$existing)throw new RuntimeException('An extension must reference the already imported originals.');
+ $receipt=json_decode($existing->receipt,true);
+ $history=$receipt['extensions']??[];
+ if(!in_array($hash,array_column($history,'transport_sha256'),true)){
+ $history[]=['transport_sha256'=>$hash,'rows_in_extended_preview'=>$manifest['records'],'at'=>now()->toIso8601String(),'operation'=>'append previously unrepresented source rows;existing observations immutable'];
+ DB::table('proactive_supply_sources')->where('sha256',$s['sha256'])->update(['receipt'=>json_encode([...$receipt,'extensions'=>$history])]);
+ }
+ }
+ DB::table('proactive_supply_sources')->insertOrIgnore(['sha256'=>$s['sha256'],'name'=>$s['name'],'period'=>$s['period'],'limitations'=>$manifest['limitations'],'receipt'=>json_encode(['source'=>$s,'preview_rows'=>$manifest['records'],'transport_sha256'=>$hash,'scan'=>'Defender custom scan, no threats, hash-specific receipt','scope'=>'isolated QA, internal analysis only']),'imported_at'=>now()]);
+ }
+ $f=fopen($file,'rb');$batch=[];$n=0;
+ while(($line=fgets($f))!==false){
+ $r=json_decode($line,true,512,JSON_THROW_ON_ERROR);
+ if(!in_array($r['source_hash'],array_column($manifest['sources'],'sha256'),true))throw new RuntimeException('Unknown source');
+ $batch[]=$r;$n++;
+ if(count($batch)===500){DB::table('proactive_supply_observations')->insertOrIgnore($batch);$batch=[];}
+ }
+ fclose($f);if($batch)DB::table('proactive_supply_observations')->insertOrIgnore($batch);
+ if($n!==$manifest['records'])throw new RuntimeException('Incomplete candidate');
+ });
+ $receipt=['before'=>$before,'after'=>DB::table('proactive_supply_observations')->count(),'sha256'=>$hash,'extension'=>$extension,'previous_snapshot'=>$previousHash,'publication'=>false,'database'=>'proactive_investment_20261027_test','port'=>55441];
+ file_put_contents($out.'/import-'.($extension?'extension':($before?'replay':'first')).'.json',json_encode($receipt,JSON_PRETTY_PRINT));echo json_encode($receipt)."\n";exit;
+}
+throw new RuntimeException('Use geography,schema,import ,extend ,or test;exclusively isolated QA.');