docs: record authorised delivery sequence and SSH execution handoff

Partir de uma ideia Sectores de investimento

.gitattributes

@@ -12,3 +12,6 @@ database/data/economic-references-lot-01.json text eol=crlf
 CHANGELOG.md export-ignore
 README.md export-ignore
 .github/workflows/browser-tests.yml export-ignore
+
+# Preserve the original archived BM HTML bytes and whitespace.
+docs/investmoz/simulations/source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html -text -diff

app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php

@@ -0,0 +1,70 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Jobs\ScanDocumentForMalware;
+use App\Services\SimulationFormDrafts;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+
+class SimulationOfferDocumentController extends Controller
+{
+    public function store(Request $request, string $id, SimulationFormDrafts $drafts)
+    {
+        abort_unless(Str::isUuid($id), 404);
+        $drafts->find($id, $request);
+        // Same private document infrastructure and technical file limit as investment attachments.
+        $request->validate(['file' => ['required', 'file', 'mimetypes:application/pdf,text/plain,image/png,image/jpeg', 'max:10240']]);
+        $file = $request->file('file');
+        $hash = hash_file('sha256', $file->getRealPath());
+        $existing = DB::table('documents')->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->where('sha256', $hash)->whereNull('deleted_at')->first();
+        if ($existing) {
+            return response()->json(['data' => $this->metadata($id, $existing)], 200)->header('Cache-Control', 'private, no-store');
+        }
+        $documentId = (string) Str::uuid();
+        $key = $file->storeAs('simulation-offers/'.$id, $documentId, 'local');
+        abort_unless(is_string($key), 500);
+        try {
+            DB::table('documents')->insert(['id' => $documentId, 'source_system' => 'simulation-fiscal-offer', 'external_id' => $id,
+                'file_name' => basename($file->getClientOriginalName()), 'media_type' => $file->getMimeType(), 'storage_key' => $key,
+                'sha256' => $hash, 'size_bytes' => $file->getSize(), 'uploaded_by' => $request->user()->id,
+                'status' => 'quarantined', 'data_classification' => 'confidential']);
+        } catch (\Throwable $e) {
+            Storage::disk('local')->delete($key);
+            throw $e;
+        }
+        ScanDocumentForMalware::dispatch($documentId)->afterCommit();
+        return response()->json(['data' => $this->metadata($id, DB::table('documents')->where('id', $documentId)->first())], 201)->header('Cache-Control', 'private, no-store');
+    }
+
+    public function index(Request $request, string $id, SimulationFormDrafts $drafts)
+    {
+        abort_unless(Str::isUuid($id), 404);
+        $drafts->find($id, $request);
+        $documents = DB::table('documents')->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->whereNull('deleted_at')->get();
+        return response()->json(['data' => $documents->map(fn ($doc) => $this->metadata($id, $doc))])->header('Cache-Control', 'private, no-store');
+    }
+
+    public function download(Request $request, string $id, string $document, SimulationFormDrafts $drafts)
+    {
+        abort_unless(Str::isUuid($id) && Str::isUuid($document), 404);
+        $drafts->find($id, $request);
+        $doc = DB::table('documents')->where('id', $document)->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->whereNull('deleted_at')->first();
+        abort_unless($doc, 404);
+        abort_unless($doc->status === 'active' && $doc->malware_scan_status === 'clean' && hash_equals(trim($doc->sha256), (string) $doc->malware_scanned_sha256), 409, 'Anexo conservado; descarga disponível após análise antimalware concluída.');
+        $root = realpath(Storage::disk('local')->path('simulation-offers/'.$id));
+        $path = realpath(Storage::disk('local')->path($doc->storage_key));
+        abort_unless($root && $path && str_starts_with(strtolower($path), strtolower($root.DIRECTORY_SEPARATOR)) && is_file($path), 404);
+        abort_unless(hash_equals(trim($doc->sha256), hash_file('sha256', $path)), 409, 'Conteúdo do anexo diverge do hash registado.');
+        return response()->download($path, basename($doc->file_name), ['Cache-Control' => 'private, no-store', 'X-Content-Type-Options' => 'nosniff']);
+    }
+
+    private function metadata(string $id, object $doc): array
+    {
+        return ['id' => $doc->id, 'draftId' => $id, 'name' => $doc->file_name, 'sha256' => trim($doc->sha256),
+            'scan' => $doc->malware_scan_status, 'url' => '/api/v1/simulation-drafts/'.$id.'/offer-documents/'.$doc->id];
+    }
+}

app/Http/Controllers/OpportunityManagementController.php

@@ -147,7 +147,7 @@ class OpportunityManagementController extends Controller
         Inertia::share('publicationPreview', app(OpportunityCanonicalContract::class)->publicProjection($values['canonical'] ?? []));
         $classification = $id ? DB::table('audit_events')->where('source_system', 'opportunity-origin-review')->where('after_data->opportunity_id', $id)->orderByDesc('occurred_at')->orderByDesc('id')->value('after_data') : null;
 
-        return Inertia::render('management/opportunity-draft', ['resourcesInstalled' => app(OpportunityResources::class)->installed(), 'record' => $record, 'values' => $values, 'etag' => $record ? $service->etag($record) : null, 'readOnly' => str_ends_with($request->path(), '/view') || ($record && ! $access->canEdit($request->user(), $record)), 'closedVersion' => $record ? $service->closed($record) : false, 'classification' => $classification ? json_decode($classification, true)['classification'] : 'undetermined', 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'categories' => OpportunityManagement::CATEGORIES,
+        return Inertia::render('management/opportunity-draft', ['proactiveHistory' => app(\App\Services\ProactiveInvestment::class)->history($record), 'proactiveOptions' => app(\App\Services\ProactiveInvestment::class)->options($record), 'resourcesInstalled' => app(OpportunityResources::class)->installed(), 'record' => $record, 'values' => $values, 'etag' => $record ? $service->etag($record) : null, 'readOnly' => str_ends_with($request->path(), '/view') || ($record && ! $access->canEdit($request->user(), $record)), 'closedVersion' => $record ? $service->closed($record) : false, 'classification' => $classification ? json_decode($classification, true)['classification'] : 'undetermined', 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'categories' => OpportunityManagement::CATEGORIES,
             'maturityCatalogue' => ['version' => OpportunityMaturity::VERSION, 'stages' => OpportunityMaturity::STAGES, 'legacyVersion' => OpportunityMaturity::LEGACY, 'legacyLabels' => OpportunityMaturity::LEGACY_LABELS],
             'territoryPath' => app(InvestmentGeography::class)->path($values['primary_territory_id'] ?? null, true),
             'history' => $id ? DB::table('audit_events')->where('source_system', 'opportunity-management')->where('after_data->record_id', $id)->orderByDesc('occurred_at')->get(['id', 'action', 'actor_user_id', 'occurred_at']) : []]);

app/Http/Controllers/PortalServicesController.php

@@ -71,6 +71,7 @@ class PortalServicesController extends Controller
         $props = ['section' => $page, 'filters' => $filters, 'countries' => app(CountryCatalogue::class)->all()];
         if ($page === 'sectors') {
             $props['sectors'] = \App\Services\SectorOrganization::catalog();
+            $props['sectorDetails'] = $props['sectors']->map(fn (Sector $sector) => app(\App\Services\SectorInvestment::class)->page($sector))->values();
         }
         if (in_array($page, ['documents', 'legislation'], true)) {
             $query = $this->resources();

app/Http/Controllers/PublicPortalController.php

@@ -25,9 +25,7 @@ class PublicPortalController extends Controller
         if ($slug === 'mercado-financeiro/fintech') $slug = 'fintech';
         $sector = Sector::where('slug', $slug)->where('is_active', true)->whereNotNull('published_at')->firstOrFail();
 
-        return Inertia::render('portal/services', ['section' => 'sector', 'sector' => $sector->only(['id', 'name', 'slug', 'description', 'short_description']),
-            'sectorEntry' => array_key_exists($sector->slug, SectorInvestment::CONTENT) ? app(SectorInvestment::class)->publicView($sector) : null,
-            'opportunities' => \App\Services\SectorOrganization::opportunities($sector)->latest('published_at')->limit(12)->get(['id', 'title', 'slug', 'province', 'summary'])]);
+        return Inertia::render('portal/services', ['section' => 'sector', ...app(SectorInvestment::class)->page($sector)]);
     }
 
     public function opportunity(string $slug): Response

app/Http/Middleware/EnsureSimulationRecoveryCookie.php

@@ -53,7 +53,7 @@ final class EnsureSimulationRecoveryCookie
             }
         }
 
-        return $response->withCookie(cookie(
+        $response->headers->setCookie(cookie(
             self::NAME,
             $forget ? '' : $token,
             $minutes,
@@ -64,6 +64,7 @@ final class EnsureSimulationRecoveryCookie
             false,
             'lax',
         ));
+        return $response;
     }
 
     private function isExplicitDraftActivity(Request $request, Response $response): bool

app/Http/Requests/StoreSimulationFormDraftRequest.php

@@ -37,7 +37,7 @@ class StoreSimulationFormDraftRequest extends FormRequest
             'contact_province', 'contact_district', 'preferred_channel',
         ];
         $economic = [
-            'context_opportunity', 'context_applicability_snapshot', 'investment_regime', 'context_reuse', 'compatible_fields_snapshot', 'published_iva_base', 'published_iva_currency', 'published_iva_date', 'published_iva_scope', 'monthly_iva_settings', 'monthly_iva_snapshot', 'journey_type', 'detail_level', 'business_plan_snapshot', 'financial_tools_snapshot', 'cashflow_snapshot', 'project_team_snapshot', 'project_execution_snapshot', 'purpose', 'manifestation_type', 'preferred_language', 'project_title', 'project_summary', 'project_problem', 'target_customers', 'value_proposition', 'market_assumption', 'market_source', 'project_milestones', 'selection_labels', 'project_type',
+            'context_opportunity', 'context_applicability_snapshot', 'investment_regime', 'context_reuse', 'compatible_fields_snapshot', 'published_iva_base', 'published_iva_currency', 'published_iva_date', 'published_iva_scope', 'monthly_iva_settings', 'monthly_iva_snapshot', 'modelo_a_snapshot', 'journey_type', 'detail_level', 'business_plan_snapshot', 'financial_tools_snapshot', 'cashflow_snapshot', 'project_team_snapshot', 'project_execution_snapshot', 'purpose', 'manifestation_type', 'preferred_language', 'project_title', 'project_summary', 'project_problem', 'target_customers', 'value_proposition', 'market_assumption', 'market_source', 'project_milestones', 'selection_labels', 'project_type',
             'competitor_assumption', 'sales_channel_assumption', 'marketing_approach', 'location_rationale', 'project_risk_responses_snapshot', 'project_questionnaire_version',
             'customer_validation_status', 'cost_estimate_status', 'location_assessment_status', 'funding_status', 'receivables_timing_status',
             'project_type_other', 'sector_id', 'activity_id', 'products_services', 'maturity_stage', 'expected_start_date',
@@ -83,6 +83,9 @@ class StoreSimulationFormDraftRequest extends FormRequest
             'economic_snapshot.published_iva_scope' => ['nullable', 'string', 'in:yes,no'],
             'economic_snapshot.monthly_iva_settings' => ['nullable', 'string', 'max:2000'],
             'economic_snapshot.monthly_iva_snapshot' => ['nullable', 'string', 'max:60000'],
+            // Preserve accepted books and explicit history through the L3 refund increment.
+            // This is a bounded transport choice, not a business limit on fiscal records.
+            'economic_snapshot.modelo_a_snapshot' => ['nullable', 'string', 'json', 'max:6000000'],
             'economic_snapshot.project_team_snapshot' => ['nullable', 'string', 'max:30000'],
             'economic_snapshot.project_execution_snapshot' => ['nullable', 'string', 'max:30000'],
             'economic_snapshot.project_risk_responses_snapshot' => ['nullable', 'string', 'max:30000'],

app/Models/Opportunity.php

@@ -35,6 +35,7 @@ class Opportunity extends Model
     {
         $data = parent::toArray();
         if (isset($data['description'])) $data['description'] = \App\Services\OpportunityPublicText::description($this, $data['description']);
+        if ($this->exists && ($proactive = app(\App\Services\ProactiveInvestment::class)->publicData($this))) $data['proactive'] = $proactive;
         return $data;
     }
 

app/Services/InvestmentCatalogue.php

@@ -17,7 +17,7 @@ class InvestmentCatalogue
     /** @return array<string,mixed> */
     public function filters(Request $request): array
     {
-        $filters = $request->validate(['q' => ['nullable', 'string', 'max:120'], 'sector' => ['nullable', 'string', 'max:80'],
+        $filters = $request->validate(['perspective' => ['nullable', 'in:exists,needs,ideas,opportunities'],'q' => ['nullable', 'string', 'max:120'], 'sector' => ['nullable', 'string', 'max:80'],
             'preparation' => ['nullable', \Illuminate\Validation\Rule::in(array_column(OpportunityMaturity::searchOptions(), 'value'))],
             'opportunity_id' => ['nullable', 'integer', 'min:1'],
             'province_id' => ['nullable', 'uuid'], 'district_id' => ['nullable', 'uuid'], 'admin_post_id' => ['nullable', 'uuid'], 'locality_id' => ['nullable', 'uuid'],
@@ -63,6 +63,8 @@ class InvestmentCatalogue
     public function query(array $filters): Builder
     {
         $query = Opportunity::published()->with('sector:id,name,slug');
+        if (in_array($filters['perspective'] ?? '', ['exists','needs','ideas'], true)) $query->where('workflow_context->promotional_summary->projection->proactive->group', $filters['perspective']);
+        elseif (($filters['perspective'] ?? '') === 'opportunities') $query->whereNull('workflow_context->promotional_summary->projection->proactive');
         $associated = $this->publicAssociatedIds($filters);
         if (($filters['territory_basis'] ?? 'all') === 'direct') {
             $query->where(fn ($q) => $q->whereNotNull('opportunities.primary_territory_id')->orWhereExists(fn ($l) => $l->selectRaw('1')->from('opportunity_locations')->whereColumn('opportunity_id', 'opportunities.id')));

app/Services/InvestmentComplements.php

@@ -46,6 +46,10 @@ final class InvestmentComplements
         } else {
             $reference = app(InvestorContext::class)->reference($origin);
             abort_unless($reference['kind'] === 'opportunity', 422);
+            // The context resolver has already checked the actor's private scope.
+            // A private preparation is valid dossier input, not a public offer
+            // from which this public-complement catalogue can infer services.
+            if (($reference['visibility'] ?? 'public') === 'private') return [];
             $principal = Opportunity::published()->findOrFail($reference['id']);
             $text = $principal->summary;
             $basis = 'Resumo cadastrado da oportunidade '.$principal->reference;

app/Services/InvestorContext.php

@@ -159,6 +159,8 @@ final class InvestorContext
                 $fields['sector_id'] = (string) $o->sector_id;
                 $fields['sector'] = $o->sector->name;
             }
+            $proactive = $published ? app(ProactiveInvestment::class)->publicData($o) : ($draft['proactive'] ?? null);
+            if ($proactive) $zoneAnalysis = ['proactive' => $proactive, 'source_key' => $key, 'source_version' => $version, 'private_source' => !$published];
             // Text labels do not establish a canonical territorial correspondence.
             if ($o->province) {
                 $fields['province'] = $o->province;

app/Services/OpportunityManagement.php

@@ -21,7 +21,7 @@ class OpportunityManagement
 
     public const MATURITY_FIELDS = ['maturity_level', 'maturity_label', 'maturity_stage', 'maturity_catalogue_version'];
 
-    public const PRIVATE_DRAFT_FIELDS = [...self::MATURITY_FIELDS, 'real_estate', 'canonical'];
+    public const PRIVATE_DRAFT_FIELDS = [...self::MATURITY_FIELDS, 'real_estate', 'canonical', 'proactive'];
 
     /** @return array<string,mixed> */
     public function values(Opportunity $record): array
@@ -63,7 +63,7 @@ class OpportunityManagement
                 abort_if(array_key_exists('organization_id', $input) && $input['organization_id'] !== $existingRecord->organization_id, 403, 'A organização não pode ser alterada por edição.');
             }
         } elseif ($profileCreation) {
-            abort_unless($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? ''), 403);
+            abort_unless(($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? '') || (isset($input['proactive']) && empty($input['organization_id']) && !$access->has($actor, 'auditor') && $access->internalAssignment($actor, $input['opportunity_category'] ?? '') !== null)), 403);
         } else {
             abort_unless($access->legacyWriteAllowed($actor), 403, 'O papel v1 não usa a criação legada para contornar o seu âmbito.');
         }
@@ -92,6 +92,7 @@ class OpportunityManagement
             'opportunity_category' => ['nullable', Rule::in(self::CATEGORIES)],
             'real_estate' => ['sometimes', 'array'],
             'canonical' => ['sometimes', 'array'],
+            'proactive' => ['sometimes', 'array'],
             'estimated_investment_amount' => ['nullable', 'regex:/^\d{1,16}(\.\d{1,2})?$/'],
             'estimated_investment_currency' => ['nullable', 'in:MZN,USD,EUR,ZAR'],
             'reason' => ['required', 'string', 'min:20', 'max:1000'],
@@ -127,6 +128,7 @@ class OpportunityManagement
                 $this->check($record, $data['etag']);
                 abort_if($record->trashed() || $record->status === 'archived', 409, 'Restaure antes de editar.');
             }
+            if (array_key_exists('proactive', $data)) $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record);
             $before = $record->getAttributes();
             $previousCanonical = $record->exists ? ($this->values($record)['canonical'] ?? []) : [];
             $changes = array_intersect_key($data, array_flip([...self::FIELDS, ...self::PRIVATE_DRAFT_FIELDS]));
@@ -170,7 +172,7 @@ class OpportunityManagement
                 $record->management_version = 1;
                 $record->estimated_investment_currency = null;
                 if ($profileCreation) {
-                    abort_unless($access->canCreate($actor, $data['organization_id'] ?? null, $data['opportunity_category'] ?? ''), 403);
+                    abort_unless(($access->canCreate($actor, $data['organization_id'] ?? null, $data['opportunity_category'] ?? '') || (isset($data['proactive']) && empty($data['organization_id']) && !$access->has($actor, 'auditor') && $access->internalAssignment($actor, $data['opportunity_category'] ?? '') !== null)), 403);
                     $record->owner_user_id = $actor->id;
                     $record->organization_id = $data['organization_id'] ?? null;
                     $record->workflow_context = ['policy_version' => PortalProfileAccess::VERSION, 'contributors' => [$actor->id]];
@@ -187,12 +189,12 @@ class OpportunityManagement
                 $record->management_draft = json_encode([...$previous, ...$changes], JSON_THROW_ON_ERROR);
             } else {
                 foreach ($changes as $key => $value) {
-                    if (in_array($key, ['real_estate', 'canonical', 'maturity_stage', 'maturity_catalogue_version'], true) || (($changes['maturity_catalogue_version'] ?? null) === OpportunityMaturity::VERSION && in_array($key, ['maturity_level', 'maturity_label'], true))) {
+                    if (in_array($key, ['real_estate', 'canonical', 'proactive', 'maturity_stage', 'maturity_catalogue_version'], true) || (($changes['maturity_catalogue_version'] ?? null) === OpportunityMaturity::VERSION && in_array($key, ['maturity_level', 'maturity_label'], true))) {
                         continue;
                     }
                     $record->{$key} = $value;
                 }
-                if (isset($changes['maturity_catalogue_version']) || array_key_exists('real_estate', $changes) || array_key_exists('canonical', $changes)) {
+                if (isset($changes['maturity_catalogue_version']) || array_key_exists('real_estate', $changes) || array_key_exists('canonical', $changes) || array_key_exists('proactive', $changes)) {
                     // The existing draft JSON holds the versioned catalogue; legacy columns stay intact.
                     $previous = $record->management_draft ? json_decode($record->management_draft, true, 512, JSON_THROW_ON_ERROR) : [];
                     $record->management_draft = json_encode([...$previous, ...array_intersect_key($changes, array_flip(self::PRIVATE_DRAFT_FIELDS))], JSON_THROW_ON_ERROR);
@@ -225,6 +227,7 @@ class OpportunityManagement
             $record = Opportunity::withTrashed()->whereKey($id)->lockForUpdate()->firstOrFail();
             abort_if($record->owner_user_id !== null, 403, 'A v1 exige pedido e decisão de arquivo; não concede exclusão ou restauro ao Promotor.');
             $this->check($record, $data['etag']);
+            if (array_key_exists('proactive', $data)) $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record);
             $before = $record->getAttributes();
             if ($data['action'] === 'restore') {
                 abort_unless($record->trashed() || $record->status === 'archived', 409, 'Registo não está eliminado/arquivado.');

app/Services/OpportunityPromotion.php

@@ -48,7 +48,7 @@ final class OpportunityPromotion
             'limitations' => '', 'territory_ids' => $existing ? DB::table('opportunity_locations')->where('opportunity_id', $record->id)->pluck('geo_location_id')->all() : [],
             'sector_id' => $record->sector_id];
         return ['record' => ['id' => $record->id, 'reference' => $record->reference], 'etag' => app(OpportunityManagement::class)->etag($record),
-            'initial' => $form, 'publicNow' => $existing && $record->status === 'published',
+            'proactiveRelations' => app(ProactiveInvestment::class)->publicationRelations($record), 'proactiveKind' => app(OpportunityManagement::class)->values($record)['proactive']['kind'] ?? null, 'proactiveEnabled' => isset(app(OpportunityManagement::class)->values($record)['proactive']), 'proactiveEvidence' => array_values(array_filter(app(OpportunityManagement::class)->values($record)['proactive']['evidence'] ?? [], fn ($e) => $e['access'] === 'public')), 'proactiveOptions' => app(ProactiveInvestment::class)->options(), 'initial' => [...$form, ...($saved['input']['proactive_public'] ?? null ? ['proactive_public' => $saved['input']['proactive_public']] : [])], 'publicNow' => $existing && $record->status === 'published',
             'reauthenticationRequired' => ! app(PortalProfileAccess::class)->mfa($actor),
             'sectors' => \App\Models\Sector::catalog()->orderBy('name')->get(['id', 'name']),
             'territories' => app(InvestmentGeography::class)->publicReferences()->orderBy('name')->get(['id', 'name', 'location_type']),
@@ -63,6 +63,7 @@ final class OpportunityPromotion
             'title' => 'required_if:action,disclose|nullable|string|max:255', 'summary' => 'required_if:action,disclose|nullable|string|max:499',
             'description' => 'nullable|string|max:6000', 'limitations' => 'nullable|string|max:2500',
             'source_reference' => 'nullable|string|max:2000', 'edition' => 'nullable|string|max:150', 'source_date' => 'nullable|date_format:Y-m-d',
+            'proactive_public' => 'sometimes|array', 'proactive_reviewed' => 'sometimes|boolean',
             'sector_id' => ['nullable', 'integer', Rule::in(\App\Models\Sector::catalog()->pluck('id')->all())],
             'territory_ids' => 'sometimes|array|max:30', 'territory_ids.*' => 'required|uuid|distinct',
         ])->validate();
@@ -83,6 +84,7 @@ final class OpportunityPromotion
         $projection = ['title' => $text('title'), 'summary' => $text('summary'), 'description' => $body,
             'sector_id' => $data['sector_id'] ?? null, 'maturity_label' => 'Em preparação', 'notice' => self::NOTICE,
             'territories' => array_map(fn ($p) => ['id' => end($p)->id, 'label' => implode(' / ', array_column($p, 'name'))], $paths)];
+        if ($data['action'] === 'disclose' && ($proactive = app(ProactiveInvestment::class)->publication($record, $data))) { $projection['proactive'] = $proactive; $projection['description'] .= "\n\n".implode("\n", [$proactive['group'] === 'ideas' ? 'Ideia em preparação' : ($proactive['group'] === 'needs' ? 'Necessidade — '.$proactive['state'] : 'O que existe'), 'Necessidade: '.$proactive['need'], 'Proposta: '.$proactive['proposal'], 'Fundamento: '.$proactive['basis'], 'Limitações: '.$proactive['limitations'], 'Próximo passo: '.$proactive['next_action'], ProactiveInvestment::NOTICE]); }
         if ($data['action'] === 'disclose') abort_unless($projection['title'] !== '' && $projection['summary'] !== '', 422, 'Indique título e resumo em texto simples.');
         if ($data['action'] === 'withdraw') $projection = [...$projection, ...$record->only(['title', 'summary', 'description', 'sector_id', 'maturity_label'])];
         $payload = ['actor_id' => $actor->id, 'record_id' => $record->id, 'etag' => $data['etag'], 'action' => $data['action'],

app/Services/PortalProfileAccess.php

@@ -245,7 +245,9 @@ class PortalProfileAccess
 
         return $this->canView($actor, $record) && $this->promoterRecordScope($actor, $record) && ! $record->trashed()
             && in_array($this->state($record), ['draft', 'needs_information'], true)
-            && $this->scoped($actor, 'promoter', $record->organization_id, $newType ?? $record->opportunity_category)
+            && ($this->scoped($actor, 'promoter', $record->organization_id, $newType ?? $record->opportunity_category)
+                || ($record->organization_id === null && isset(app(OpportunityManagement::class)->values($record)['proactive'])
+                    && $this->internalAssignment($actor, $newType ?? $record->opportunity_category) !== null))
             && $this->operational($actor, 'edit', $record->id);
     }
 

app/Services/ProactiveInvestment.php

@@ -0,0 +1,181 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Opportunity;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Crypt;
+use Illuminate\Support\Facades\Validator;
+use Illuminate\Validation\Rule;
+use Illuminate\Validation\ValidationException;
+
+/** Analysis in the existing opportunity draft; publication and private preparation remain separate. */
+final class ProactiveInvestment
+{
+    public const VERSION = 1;
+    public const NOTICE = 'A ausência de registo não comprova ausência de oferta. Proximidade não comprova contrato, participação, energia acessível, terra disponível ou benefício fiscal. Necessidade confirmada não comprova viabilidade comercial; hipótese de fornecimento não é encomenda.';
+    public const GROUPS = ['exists' => 'O que existe', 'needs' => 'Necessidades identificadas', 'ideas' => 'Ideias de investimento'];
+
+    public function draft(array $input, ?Opportunity $record = null): array
+    {
+        $d = Validator::make(['proactive' => $input], [
+            'proactive' => 'required|array:version,kind,evidence,need,idea,relations', 'proactive.version' => 'required|integer|in:1',
+            'proactive.kind' => 'required|in:exists,needs,ideas', 'proactive.evidence' => 'present|array|max:60',
+            'proactive.evidence.*' => 'array:id,category,purpose,statement,interpretation,source,locator,period,scope,coverage,verified_on,access,document_id',
+            'proactive.evidence.*.id' => 'required|uuid|distinct',
+            'proactive.evidence.*.category' => 'required|in:activity,resource,infrastructure,supply,demand',
+            'proactive.evidence.*.purpose' => 'required|in:local,methodology',
+            'proactive.evidence.*.access' => 'required|in:internal,public',
+            'proactive.evidence.*.document_id' => 'nullable|uuid',
+            'proactive.evidence.*.verified_on' => 'nullable|date_format:Y-m-d|before_or_equal:today',
+            ...collect(['statement','interpretation','source','locator','period','scope','coverage'])->mapWithKeys(fn ($k) => ['proactive.evidence.*.'.$k => 'present|nullable|string|max:4000'])->all(),
+            'proactive.need' => 'required|array:state,problem,observed_supply,observed_demand,type,clients,evidence_ids,limitations,missing,confirmation',
+            'proactive.need.state' => 'required|in:hypothesis,confirmed',
+            'proactive.need.type' => 'nullable|in:quantity,quality,logistics,processing,coordination,support',
+            ...collect(['problem','observed_supply','observed_demand','clients','limitations','missing','confirmation'])->mapWithKeys(fn ($k) => ['proactive.need.'.$k => 'present|nullable|string|max:6000'])->all(),
+            'proactive.need.evidence_ids' => 'present|array|max:60', 'proactive.need.evidence_ids.*' => 'uuid|distinct',
+            'proactive.idea' => 'required|array:solution,activity,chain_id,stage,coverage,mode,resources,assumptions,conditions,pending,next_action',
+            'proactive.idea.chain_id' => ['nullable','uuid',Rule::exists('value_chains','id')->whereNull('deleted_at')],
+            'proactive.idea.mode' => 'nullable|in:create,expand,associate',
+            ...collect(['solution','activity','stage','coverage','resources','assumptions','conditions','pending','next_action'])->mapWithKeys(fn ($k) => ['proactive.idea.'.$k => 'present|nullable|string|max:6000'])->all(),
+            'proactive.relations' => 'present|array|max:40',
+            'proactive.relations.*' => 'array:id,kind,target_id,relation,reference,evidence_ids',
+            'proactive.relations.*.id' => 'required|uuid|distinct',
+            'proactive.relations.*.kind' => 'required|in:project,cluster,corridor,park,chain',
+            'proactive.relations.*.target_id' => 'required|uuid',
+            'proactive.relations.*.relation' => 'required|in:documented,hypothesis,proximity',
+            'proactive.relations.*.reference' => 'required|string|max:4000',
+            'proactive.relations.*.evidence_ids' => 'present|array|max:60', 'proactive.relations.*.evidence_ids.*' => 'uuid|distinct',
+        ])->validate()['proactive'];
+        $ids = array_column($d['evidence'], 'id');
+        foreach ([$d['need'], ...$d['relations']] as $row) {
+            if (array_diff($row['evidence_ids'], $ids)) $this->fail('evidence', 'Seleccione apenas evidências desta análise.');
+        }
+        $seen = [];
+        foreach ($d['evidence'] as $e) {
+            $key = mb_strtolower(trim(($e['source'] ?? '').'|'.($e['locator'] ?? '').'|'.($e['statement'] ?? '')));
+            if (trim($key, '| ') !== '' && isset($seen[$key])) $this->fail('evidence', 'A mesma evidência já foi registada; edite a entrada existente.');
+            $seen[$key] = true;
+            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], $e['access'] === 'public');
+        }
+        $seen = [];
+        foreach ($d['relations'] as $row) {
+            $target = app(OpportunityClassification::class)->targets($row['kind'])->where('id', $row['target_id'])->exists();
+            if (! $target) $this->fail('relations', 'Referência existente indisponível; não foi criada outra empresa, zona ou estrutura.');
+            $key = $row['kind'].'|'.$row['target_id'];
+            if (isset($seen[$key])) $this->fail('relations', 'A referência já está nesta análise; reúna o fundamento na entrada existente.');
+            $seen[$key] = true;
+            if ($row['relation'] === 'documented' && ! $row['evidence_ids']) $this->fail('relations', 'Relação documentada exige evidência seleccionada; mantenha hipótese ou proximidade quando não demonstrada.');
+        }
+        if ($d['kind'] !== 'exists' && $d['need']['state'] === 'confirmed') {
+            foreach (['problem','observed_supply','observed_demand','type','clients','confirmation'] as $field) {
+                if (trim($d['need'][$field] ?? '') === '') $this->fail('need.'.$field, 'Confirmação exige observação e fundamento concretos; pode guardar como hipótese.');
+            }
+            if (! $d['need']['evidence_ids']) $this->fail('need.evidence_ids', 'Uma hipótese não é confirmada sem evidência seleccionada.');
+            foreach ($d['evidence'] as $e) {
+                if (! in_array($e['id'], $d['need']['evidence_ids'], true)) continue;
+                if ($e['purpose'] !== 'local') $this->fail('need.evidence_ids', 'Uma referência metodológica internacional não confirma oferta ou procura local. Preserve a hipótese e recolha evidência local.');
+                foreach (['statement','source','locator','period','scope','coverage','verified_on'] as $field) {
+                    if (trim($e[$field] ?? '') === '') $this->fail('evidence', 'Evidência da necessidade confirmada: faltam facto, fonte, localizador, período, abrangência, cobertura ou data de verificação.');
+                }
+            }
+        }
+        return $d;
+    }
+
+    private function document(?Opportunity $record, string $id, bool $public): void
+    {
+        $row = $record?->exists ? DB::table('opportunity_documents as link')->join('documents as d','d.id','=','link.document_id')
+            ->where('link.opportunity_id', $record->id)->where('d.id', $id)->whereNull('link.deleted_at')->first(['d.data_classification','d.status','d.malware_scan_status','d.sha256','d.malware_scanned_sha256','d.rights_status','link.payload','link.deleted_at']) : null;
+        if (! $row) $this->fail('evidence', 'Documento não associado à ficha neste âmbito; reutilize o gestor documental existente.');
+        if ($public && ($row->data_classification !== 'public' || $row->status !== 'active' || $row->malware_scan_status !== 'clean' || $row->sha256 !== $row->malware_scanned_sha256 || $row->rights_status === 'restricted' || data_get(json_decode($row->payload, true), 'visibility') !== 'public')) {
+            $this->fail('evidence', 'Documento interno, restrito ou sem disponibilização pública: preserve a evidência interna, sem a divulgar.');
+        }
+    }
+
+    /** No private field is copied into the public summary automatically. */
+    public function publication(Opportunity $record, array $input): ?array
+    {
+        $private = app(OpportunityManagement::class)->values($record)['proactive'] ?? null;
+        if (! $private) {
+            if (isset($input['proactive_public'])) $this->fail('publication', 'Prepare a análise antes de divulgar esta síntese.');
+            return null;
+        }
+        $d = Validator::make($input, [
+            'proactive_reviewed' => 'required|accepted',
+            'proactive_public' => 'required|array:group,state,need,proposal,basis,limitations,next_action,evidence_ids,chain_id,stage,resources,assumptions,conditions,relation_ids',
+            'proactive_public.group' => 'required|in:exists,needs,ideas',
+            'proactive_public.resources'=>'nullable|string|max:2500', 'proactive_public.assumptions'=>'nullable|string|max:2500', 'proactive_public.conditions'=>'nullable|string|max:2500',
+            'proactive_public.relation_ids'=>'sometimes|array|max:40', 'proactive_public.relation_ids.*'=>'uuid|distinct',
+            'proactive_public.state' => 'required|in:hypothesis,confirmed', 'proactive_public.chain_id' => 'nullable|uuid', 'proactive_public.stage' => 'nullable|string|max:1000',
+            'proactive_public.need'=>'required_unless:proactive_public.group,exists|nullable|string|max:2500', 'proactive_public.proposal'=>'required_if:proactive_public.group,ideas|nullable|string|max:2500',
+            ...collect(['basis','limitations','next_action'])->mapWithKeys(fn ($k) => ['proactive_public.'.$k => 'required|string|max:2500'])->all(),
+            'proactive_public.evidence_ids' => 'present|array|max:60', 'proactive_public.evidence_ids.*' => 'uuid|distinct',
+        ])->validate()['proactive_public'];
+        $d += ['need'=>'','proposal'=>''];
+        if ($d['group'] !== $private['kind']) $this->fail('publication', 'O grupo público deve corresponder à análise guardada.');
+        $proofs = [];
+        foreach ($d['evidence_ids'] as $id) {
+            $e = collect($private['evidence'])->firstWhere('id', $id);
+            if (! $e || $e['access'] !== 'public') $this->fail('publication', 'Não pode divulgar evidência interna nem a sua fonte indirectamente. Redija uma síntese independente ou seleccione evidência pública autorizada.');
+            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], true);
+            $proofs[] = array_intersect_key($e, array_flip(['id','category','purpose','statement','source','locator','period','scope','coverage','verified_on']));
+        }
+        if ($d['group'] !== 'exists' && $d['state'] === 'confirmed' && ($private['need']['state'] !== 'confirmed' || array_diff($private['need']['evidence_ids'], $d['evidence_ids']))) $this->fail('publication', 'Confirmação pública exige a necessidade confirmada e o fundamento público seleccionado; pode divulgar uma hipótese com limitações explícitas.');
+        if (!empty($d['chain_id']) && !app(OpportunityClassification::class)->targets('chain')->where('id', $d['chain_id'])->exists()) $this->fail('publication', 'Cadeia de valor pública indisponível.');
+        $relations=[];
+        foreach ($d['relation_ids'] ?? [] as $id) {
+            $r=collect($private['relations'])->firstWhere('id',$id);
+            if (!$r || array_diff($r['evidence_ids'],$d['evidence_ids'])) $this->fail('publication','A relação exige o fundamento público seleccionado; nenhuma referência interna é copiada.');
+            $target=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->first(['id',OpportunityClassification::TARGETS[$r['kind']][1].' as name']);
+            if (!$target) $this->fail('publication','Referência pública da relação indisponível.');
+            $relations[]=['kind'=>$r['kind'],'target_id'=>$r['target_id'],'label'=>$target->name,'relationship'=>$r['relation'],'evidence_ids'=>$r['evidence_ids'],'basis'=>$d['basis']];
+        }
+        // Catch literal reuse of private statements, interpretations, references and document identities.
+        $publicText = mb_strtolower(implode(' ', [...array_filter($input, 'is_scalar'), ...array_filter($d, 'is_scalar')]));
+        foreach ($private['evidence'] as $e) {
+            if ($e['access'] === 'public') continue;
+            foreach (['statement','interpretation','source','locator','document_id'] as $key) {
+                $value = trim($e[$key] ?? '');
+                if (mb_strlen($value) >= 10 && str_contains($publicText, mb_strtolower($value))) $this->fail('publication', 'O resumo contém informação de evidência interna. Reveja a síntese e a divulgação indirecta antes de publicar.');
+            }
+        }
+        return [...array_map(fn ($v) => is_string($v) ? trim(strip_tags($v)) : $v, $d),
+            'version' => self::VERSION, 'relations'=>$relations, 'evidence' => $proofs, 'notice' => self::NOTICE,
+            'availability_confirmed' => false, 'economic_validation' => false];
+    }
+
+    public function publicData(Opportunity $record): ?array
+    {
+        $p = data_get($record->workflow_context, 'promotional_summary.projection.proactive');
+        return is_array($p) && Opportunity::published()->whereKey($record->id)->exists() ? $p : null;
+    }
+
+    public function publicationRelations(Opportunity $record): array
+    {
+        return collect(app(OpportunityManagement::class)->values($record)['proactive']['relations'] ?? [])->map(function($r){
+            $label=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->value(OpportunityClassification::TARGETS[$r['kind']][1]);
+            return $label?['id'=>$r['id'],'label'=>$label,'relationship'=>$r['relation']]:null;
+        })->filter()->values()->all();
+    }
+
+    public function history(?Opportunity $record): array
+    {
+        if (!$record) return [];
+        return DB::table('audit_events')->where('source_system', 'opportunity-management')->where('after_data->record_id', $record->id)->orderByDesc('occurred_at')->orderByRaw("(after_data->>'version')::integer DESC")->limit(30)->get()->map(function ($event) {
+            $entry=json_decode($event->after_data,true);$snapshot=json_decode(Crypt::decryptString($entry['snapshot']),true);
+            $draft=json_decode($snapshot['management_draft'] ?? '{}',true);$need=$draft['proactive']['need'] ?? null;
+            return $need ? ['at'=>$event->occurred_at,'version'=>$entry['version'],'state'=>$need['state'],'problem'=>$need['problem'],'confirmation'=>$need['confirmation'],'evidence_ids'=>$need['evidence_ids']] : null;
+        })->filter()->values()->all();
+    }
+
+    public function options(?Opportunity $record = null): array
+    {
+        return ['documents' => $record ? DB::table('opportunity_documents as l')->join('documents as d','d.id','=','l.document_id')->where('l.opportunity_id',$record->id)->whereNull('l.deleted_at')->whereNull('d.deleted_at')->get(['d.id','d.file_name as title'])->all() : [], 'groups' => self::GROUPS, 'references' => collect(['project','cluster','corridor','park','chain'])->mapWithKeys(fn ($kind) => [$kind => app(OpportunityClassification::class)->targets($kind)->orderBy(OpportunityClassification::TARGETS[$kind][1])->limit(300)->get(['id', OpportunityClassification::TARGETS[$kind][1].' as name'])])->all()];
+    }
+
+    private function fail(string $key, string $message): never
+    {
+        throw ValidationException::withMessages(['proactive.'.$key => $message]);
+    }
+}

app/Services/SectorInvestment.php

@@ -34,6 +34,17 @@ final class SectorInvestment
         return [...$sector->only(['id', 'name', 'slug']), 'href' => SectorOrganization::href($sector->slug)];
     }
 
+    /** Public detail shared by the catalogue and the individual sector page. */
+    public function page(Sector $sector): array
+    {
+        return [
+            'sector' => $sector->only(['id', 'name', 'slug', 'description', 'short_description']),
+            'sectorEntry' => $this->publicView($sector),
+            'opportunities' => SectorOrganization::opportunities($sector)->latest('published_at')
+                ->limit(12)->get(['id', 'title', 'slug', 'province', 'summary']),
+        ];
+    }
+
     public function publicView(Sector $sector): array
     {
         $query = SectorOrganization::opportunities($sector);

docs/investmoz/document-corpus-inventory-2026-10-06.csv

@@ -78,3 +78,6 @@
 "Cópia privada ou derivado";"C:\laragon\www\portal-investidor\storage\app\private\portal-documents\b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"67067";"5C69B6F189A1D3F5307E0CF7DD8224554705158A682637D3105AFAD615DB26E2";"b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"C:\laragon\www\portal-investidor\storage\app\private\geo-ine-review-20260928\original.pdf + C:\laragon\www\portal-investidor\storage\app\private\geo-ine-review-20260928-v2\original.pdf + C:\laragon\www\portal-investidor\storage\app\private\portal-documents\b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"Private stored copy already represented by its document record";"Acessível em armazenamento privado";"Inventariado por caminho, tamanho e SHA-256; não publicado nem aberto nesta revisão."
 "Formulario fornecido Tempo";"\\Mac\Home\Documents\TEMPO\Portal Tempo\Servicos Tempo\portal do investidor\Notas\Novo Modelo A.docx";"Novo Modelo A.docx";"532008";"62C198E90D8C6792F7D5CCEFC6386DF2E4B6089573067D3A6E1EAE7FC2B9572B";"IVA Modelo A - exemplar Tempo";"";"Original privado na biblioteca QA; sem publicacao ou activacao";"Acessivel / importado QA / privado / scan limpo";"Imagem incorporada lida visualmente; edicao/vigencia nao certificada. Correspondencia na reconciliacao Modelo A, AUD-SIM-INT02. Variante de bytes preservada, nao duplicado por nome."
 "Formulario fornecido Tempo";"\\Mac\Home\Documents\TEMPO\Portal Tempo\Servicos Tempo\portal do investidor\Notas\Novo Modelo A v1.docx";"Novo Modelo A v1.docx";"532100";"63D45FA80DB17A60B43619D55A25813229D670D14C758273F86316285DB8E02B";"IVA Modelo A - exemplar Tempo";"";"Original privado na biblioteca QA; sem publicacao ou activacao";"Acessivel / importado QA / privado / scan limpo";"Imagem incorporada lida visualmente; edicao/vigencia nao certificada. Correspondencia na reconciliacao Modelo A, AUD-SIM-INT02. Variante de bytes preservada, nao duplicado por nome."
+"Documento oficial localizado para consultaQA";"C:\laragon\www\portal-investidor\outputs\iva-l1-g5d-offer-drafts-20261024\BR-11-I-2010-03-17-despacho-modelos.pdf";"BR-11-I-2010-03-17-despacho-modelos.pdf";"376928";"384fb46354e1888df43f72288dfed7933e30c7534211e0dcb6994f43b10e0059";"BR11/I Série17/03/2010,DespachoMF06/01/2010,ModelosRCBFDecreto56/2009";"";"Preservar original e origem;sem publicação/importação/activação de regra";"Acessível";"PDF1–5 lidos;ModeloI.1versoPDF3 localizado;âmbito ligação14(3)/alterações por conferir,sem nova autenticação da fonte oficial"
+"Fonte oficial localizada para cotejoQA";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\Decreto56-2009-BR40.pdf";"Decreto56-2009-BR40.pdf";"422005";"6ea1b8d93daed48c6d590481d874010fa1708211d8f27c319dc9a31328456017";"Decreto56/2009/CBFLei4/2009 — originalBR40 ecompilaçãoMIREME";"";"Preservar original/origem;sem publicação ou activação de cálculo";"Acessível";"CotejoModeloI.1;âmbitoCBF não demonstra remissãoCIVA14(3);não autenticação adicional"
+"Fonte oficial localizada para cotejoQA";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\MIREME-legislacao-investimentos.pdf";"MIREME-legislacao-investimentos.pdf";"1674566";"df50f6a489ffb35a4252fddec0ffa1f9c58d7b8cb4e54c9f25b7904bd39218b7";"Decreto56/2009/CBFLei4/2009 — originalBR40 ecompilaçãoMIREME";"";"Preservar original/origem;sem publicação ou activação de cálculo";"Acessível";"CotejoModeloI.1;âmbitoCBF não demonstra remissãoCIVA14(3);não autenticação adicional"

docs/investmoz/fiscal-source-references-2026-10-06.csv

@@ -24,3 +24,6 @@
 "docs/investmoz/simulations/official-source-register.md";"sumário oficial INM do BR 134/2024";"https://www.inm.gov.mz/pt-br/content/sum%C3%A1rio-br-n%C2%BA-134-de-110724-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-2827";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
 "docs/investmoz/simulations/official-source-register.md";"ficha oficial INM do aviso";"https://www.inm.gov.mz/pt-br/content/assembleia-da-rep%C3%BAblica-br-n%C2%BA-89-de-080617-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-569";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
 "docs/investmoz/simulations/official-source-register.md";"reprodução integral de terceiro, auxiliar";"https://www.lexlink.eu/FileGet.aspx?FileId=2999523";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
+"docs/investmoz/simulations/iva-l1-p084-p085-draft-preparation-qa-20261024.json";"BR11/2010,DespachoMF06/01/2010,ModeloI.1versoPDF3";"https://www.cipmoz.org/wp-content/uploads/2023/parcerias-publico-privadas/9PP%29%20Despacho_Mecanismos%20Implementacao%20do%20Regulamento%20do%20Codigo%20dos%20Beneficios%20Fiscais.pdf";"C:\laragon\www\portal-investidor\outputs\iva-l1-g5d-offer-drafts-20261024\BR-11-I-2010-03-17-despacho-modelos.pdf";"Original oficialBR obtido/hash;âmbito específico ainda por conferir";"Consulta autorizada;sem publicação ou activação fiscal"
+"docs/investmoz/simulations/iva-l1-p084-p085-model-i1-cotejo-20261024.json";"Decreto56/2009/RegCBFLei4/2009,origemModeloI.1";"https://fracessoriasa.co.mz/wp-content/uploads/2021/03/10-Decreto-n_56.2009-REGULAMENTO-DOS-BENEFICIOS-FISCAIS.pdf";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\Decreto56-2009-BR40.pdf";"OriginalBR ecompilaçãooficial obtidos/hash,âmbito cotejado";"Sem correspondênciaCIVA14(3)demonstrada;sem publicação ou activação fiscal"
+"docs/investmoz/simulations/iva-l1-p084-p085-model-i1-cotejo-20261024.json";"Decreto56/2009/RegCBFLei4/2009,origemModeloI.1";"https://mireme.gov.mz/wp-content/uploads/2022/03/Lei-e-Regualamento-das-zonas-francas-industriais-investimentos.pdf";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\MIREME-legislacao-investimentos.pdf";"OriginalBR ecompilaçãooficial obtidos/hash,âmbito cotejado";"Sem correspondênciaCIVA14(3)demonstrada;sem publicação ou activação fiscal"

docs/investmoz/simulations/data-contracts.md

@@ -74,3 +74,30 @@ Novas execucoes identificam-se como `portal-arithmetic-v1`, para nao sugerir que
 
 - Snapshot `business-plan-v17`: adds `openingPayablesInstallments`, an optional schedule with month and percent of the original opening payable balance. Declared percentages sum to at most 100%; cent rounding is capped at the unpaid balance. Scheduled settlements reduce cash and opening payables, not profit or period expenses. Any unpaid amount remains a closing payable; an absent schedule assumes no settlement and leaves the full opening amount outstanding. Snapshots v1-v16 remain readable with an empty schedule; explicit resave produces v17.
 - Execuções API concluídas só são aceites pelo consumidor se `result_snapshot` for um envelope `contract_version: 1` válido (incluindo consistência entre `result.value` e `indicative_total`) ou um snapshot legado legível com montante decimal. Estados concluídos sem snapshot, com snapshot malformado ou com versão v1 inválida são rejeitados na fronteira da API; estados não concluídos podem manter snapshot ausente/nulo. Snapshots históricos legíveis continuam compatíveis.
+
+
+## IRPC normal — conferência anual opcional, versão de cálculo 2
+
+O envelope de livros mantém `version:1`; `irpcNormal[opportunity]` aceita `profit` opcional (`version:1`, `completenessReference`, `lines`, `topics`). As linhas mantêm o código/origem financeira, estado `known|absent|''` e referência; os tópicos conservam separadamente estado, montante original e referência. `known` com montante zero não se torna `absent`; `''` não se torna zero. Tópicos de valor conhecido não zero sem regra implementada não são aplicados. Uma ausência incompatível com a origem ou com montante preenchido mantém pendência.
+
+Sem `profit`, o cálculo/leitor/histórico `IRPC-normal-adjustments/1` mantém significado e chave anterior. Com conferência adicional, `IRPC-normal-adjustments/2` acrescenta `model.profit` congelado e pode produzir `taxableProfit` racional com sinal. `taxableBase` e `tax` continuam nulos. O cálculo só fecha no recorte anual/residente/MZN documentado, sujeito-exercício completo, receitas/custos ordinários qualificados, acréscimos resolvidos e demais efeitos expressamente ausentes ou zero conhecidos. A origem continua `projected`; não é demonstração contabilística nem confirmação AT. Depreciação positiva e juros financeiros remanescentes exigem tratamento próprio.
+
+O fingerprint inclui os novos factos apenas quando presentes; alterações do plano ou da conferência desactualizam o resultado sem eliminar histórico. Os demais livros permanecem intactos no snapshot. Gravação e recuperação usam a API privada existente com ETag/If-Match; sem novo endpoint, schema, permissões ou activação de parâmetros. Matéria colectável/colecta/créditos anuais e M20/M22 não são inferidos de um lucro conhecido.
+
+
+## IRPC normal — matéria colectável opcional, versão de cálculo3
+
+O envelope de livros e entradas mantém `version:1`; `irpcNormal[opportunity].base` é opcional e versionado1. Conserva NUIT/suporte,método,situação/completude das perdas,manutenção da actividade,linhas anuais de perdas e estado/montante/referência dos benefícios à base. Os montantes apurados,utilizados anteriormente e propostos são stringsMZN,não negativos,até dois decimais;campos ausentes não recebem zero. Um saldo por sujeito/exercício;sem fusão de livros ou origens.
+
+Sem `base`,as versões1/2 mantêm chaves e significado. Com `base`,`IRPC-normal-adjustments/3` acrescenta modelo congelado de elegibilidade/propostas/deduções/saldos e pode produzir `taxableBase` racional no recorte documentado;`tax` permanece nulo. O fingerprint inclui apenas as novas entradas quando presentes. Repetir cálculo não altera `previouslyUsed`;`remaining` é saldo aritmético desta simulação,não reporte/consumo oficial. Uma edição preserva os resultados anteriores no histórico e exige novo cálculo antes de exportar.
+
+Estado conhecido zero,ausência suportada e informação em falta permanecem distintos. Benefício positivo,perda transmitida ou saldo/regime não correspondido não se convertem em dedução livre. Dados e resultado usam a APIprivada existente/ETag,sem schema,endpoints,permissões ou parâmetros novos. A matéria colectável simulada não é colecta nem imposto a pagar.
+
+
+## IRPC normal — colecta opcional, versão de cálculo4
+
+O envelope e o livro mantêm `version:1`; `irpcNormal[opportunity].assessment` opcional guarda `version:1`, `treatment:''|general_61_1|other` e referência do enquadramento. Sem esta entrada,versões/chaves1–3 mantêm o significado anterior. Com ela,o cálculo `IRPC-normal-adjustments/4` acrescenta modelo congelado `assessment` e `colecta` racional,sem reutilizar o campo legado `tax` como colecta ou saldo final.
+
+A colecta corresponde à matéria colectável actual×32/100 no recorte2026/MZN/residente geral,após classificação e suporte expressos. O modelo identifica taxa32,art61(1),versão da regra e período anual. Informação em falta,período fora do recorte,moeda/âmbito distintos ou caso especial mantêm colecta nula;zero exige base conhecida zero. A fracção racional é conservada exactamente;`centExact:false` não autoriza arredondamento fiscal nem transcrição oficial.
+
+`assessment.finalBalance` é sempre `scope:L8,status:not_calculated,payable:null,recoverable:null` nesta versão. Retenções,pagamentos e créditos anuais não entram na fórmula da colecta nem são subtraídos automaticamente. UI,HTML e dossier apresentam lucro tributável→matéria colectável→colecta→saldo final com esse limite. APIprivada/ETag existente conserva todo o snapshot e histórico,sem novos endpoints,schema,permissões ou migração dos resultados anteriores.

docs/investmoz/simulations/irpc-interest-cer-clarifications-20261025.json

@@ -0,0 +1,25 @@
+{
+  "status": "prepared_for_Git_delivery_not_installed",
+  "installed": "5fa64bc0",
+  "previous_QA": "acf8ec3c",
+  "date": "2026-10-25",
+  "scope": "Existing AUD-SIM-INT02 only; J1-J5 and C1-C5 each with example in existing matrix/manual; not sent to AT",
+  "presentation": "Automatic interest is a simulation with supplied assumptions, not fiscally confirmed. Entered CER is not validated by official catalogue. Fictional999/998 and10% remain fictional.",
+  "pending": "Exact annual rate/source/validity, day basis, rounding, on-account not-withheld/mora; official CER by nature/digital-special and official transcription of mixed rates/codes.",
+  "verification": {
+    "new_delta_tests": 13,
+    "typescript": "passed",
+    "QA_build": "passed exit0",
+    "accepted_API_UI_L3_ISPC_FX": "reused; no new round",
+    "protected_runtime": 31
+  },
+  "runtime_sha256_LF": {
+    "resources/js/lib/irpc-interest.ts": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd",
+    "resources/js/lib/irpc-mrfta.ts": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c",
+    "resources/js/lib/irpc-mrfta-cases.ts": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862",
+    "resources/js/components/simulation-irpc-mrfta.tsx": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+  },
+  "previous_receipt": "irpc-interest-cer-qa-20261025.json remains historical proof for acf8ec3c; current presentation hashes in this receipt",
+  "schema_API_permissions_originals_changed": false,
+  "L5_complete": false
+}

docs/investmoz/simulations/irpc-interest-cer-delivery-20261025.json

@@ -0,0 +1,579 @@
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+      "previous_release": "/var/www/investmoz-homologacao/releases/5fa64bc0f4b067e81d8728b344eb8697415ebedf-b08a592f",
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+    "preserved_L3_ISPC_FX_runtime_files_verified": 31,
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+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
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+  "operational_delta": {
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+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
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+      ],
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+      "Calcular e guardar apuramento trimestral ISPC": [
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+      ],
+      "Calcular e guardar restituição E": [
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+      "Reutilizar selecção cambial": [
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+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
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+    },
+    {
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+    {
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+    },
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+    {
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+    },
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+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 30.04s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 872",
+    "# pass 872",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "limitations": "Simulation with explicit supplied parameters is not fiscal confirmation of interest; provisional CER not official correspondence. Ten exact AT questions J1-J5/C1-C5 retained in existing matrix. L5 operational within demonstrated scope,not fully completed.",
+  "L5_complete": false,
+  "next": "L6 normal IRPC:adjustments to financial result;no repeated L5 source research without new information",
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+    "status3.txt": "998b40a5ebef08ac85ee0cdf80a8f8b07da159565f0f7a62e8c02613d9859c8d",
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+    "status5.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
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+  }
+}

docs/investmoz/simulations/irpc-interest-cer-qa-20261025.json

@@ -0,0 +1,391 @@
+{
+  "status": "QA_two_point_delta_demonstrated_not_installed",
+  "installed_baseline": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+  "branch": "codex/irpc-interest-cer-qa-20261025",
+  "scope_only": [
+    "juros automáticos por parâmetros documentados",
+    "separação CER/rubrica/taxa por casos de trabalho"
+  ],
+  "implemented": {
+    "juros": "Aritmética racional diária com taxa anual final/base anual/arredondamento/fontes/versão do caso;principal após entregas parciais,paragem no pagamento integral,contagem por anos quando documentada,versão própria apenas da nova aritmética. Definitiva e por conta efectivamente retida neste recorte.",
+    "CER_rubricas": "Chaves estáveis por período/rubrica/taxa/CER;origens,documentos e referências conservados;fichaHTML por caso,mantendo pendências do período e sem declarar anexo/declaração autónoma.",
+    "compatibility": "Campos adicionais;modo legado preservado. Leitor5fa64bc0 conserva o payload exacto e o cálculo fiscal actual;novo resultado de juros é histórico nessa versão,sem recálculo."
+  },
+  "not_claimed": [
+    "Taxa fiscal2026 global cadastrada/activada ou substituição automática daMAIBOR",
+    "Convenção fiscal de base anual/arredondamento inferida sem fonte do caso",
+    "Juros de mora ou regra completa de imposto por conta não retido",
+    "CatálogoCER integral e novas correspondências oficiais digitais/especiais",
+    "Autorização para fundir taxas/CER ou criar declarações/anexos oficiais",
+    "Instalação deste novo incremento ou conclusão deL5"
+  ],
+  "remaining_only_two_points": {
+    "juros": "Ligar parâmetro/fonte fiscal aplicáveis2026 e as convenções documentadas do caso;regra de mora e retenção por conta não efectuada continuam separadas. Sem perfil completo,a aritmética fica indeterminada;não reutilizar taxa de exemplo.",
+    "CER_rubricas": "Obter/corresponder os códigos/rubricas ainda pendentes e a transposição oficial de múltiplas taxas/CER;as fichas separam trabalho,mas não resolvem o catálogo ou o procedimento oficial."
+  },
+  "verification": {
+    "new_frontend": "13 tests passed;no old functional suites manually repeated",
+    "types": "tsc --noEmit exit0",
+    "build": "complete QA build exit0",
+    "private_api": "1test/19assertions;DatabaseTransactions rollback;loopback55441/simulator_fiscal_delta_20261021_test",
+    "dossier": "generated from actual API recovery;parameters/day segments/report preserved",
+    "UI": {
+      "documentedParameterCalculation": true,
+      "fictionalRateExplicit": true,
+      "missingRateIndeterminate": true,
+      "principalPreserved": true,
+      "localSaveRecovery": true,
+      "caseDownload": true,
+      "notOfficialDeclaration": true,
+      "differentRatesCodesSeparated": true,
+      "periodTotalIndeterminate": true,
+      "privateApi": "IrpcInterestCerDraftTest,separate",
+      "errors": []
+    },
+    "installed_reader_new_payload": {
+      "readerRevision": "5fa64bc0",
+      "readNewPayload": true,
+      "taxResultCurrent": true,
+      "newPreparationHistorical": true,
+      "roundTripExact": true,
+      "oldCalculationsReexecuted": false
+    },
+    "accepted_proofs": "Existing5fa64bc0,L3,ISPC,FX proofs reused;onlynewdelta andnew-payload-reader compatibility checked"
+  },
+  "examples": "Annual10%,365days,rounding conventions andCER999/998 are explicitly fictional QA parameters/codes,not official2026 fiscal data. Principal7300,paid3650,interest15 on5+5days,total3665 in onecase;20%/10%withholding and999/998 separate cases keepperiodtotalindeterminate.",
+  "runtime_delta": [
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+    },
+    {
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+      "sha256_LF": "65133d0005051e0e5c9fbc8346478cca5198717e283e153094132a16d384a620"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "c3132e6c1cdecff6a2d6d369ef5d8118aa6d58b59bca51516a1a3e0cb42f058e"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "27a93e14eecfb002fe2f264e1854ec5bf852997535d61db1a8d3373a8e8470eb"
+    }
+  ],
+  "protected_runtime": [
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+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
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+    },
+    {
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+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
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+    },
+    {
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+    },
+    {
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+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d",
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+    },
+    {
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+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08",
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+    {
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+    },
+    {
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+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
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+    {
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+    }
+  ],
+  "source_review": {
+    "reuse": "AcceptedDecreto9/2008,25/35 andMRFTA/BM original sources. No new rate/CER activated from research.",
+    "AT_inventory": {
+      "url": "https://www.at.gov.mz/api/documents?root=LEGISLACAO",
+      "path": "outputs/irpc-interest-cer/at-legislation-inventory.json",
+      "sha256": "d74e764224d97fdea2e6e6e3496614c9b0f94941e8f8757eed8e7847bda9508c",
+      "documents": 189,
+      "read_scope": "Metadata/title inventory;not a fresh integral reading of189PDFs. No identified title supplies the required successor fiscal parameter or MRFTA CER crosswalk."
+    },
+    "CER_search": "Decreto68/2014 and subsequent disaggregation references identified;no applicable detailed CER crosswalk recovered for automatic mapping. Unnumbered drafts,field numbers and budget aggregates not used as revenue codes.",
+    "rate_search": "No applicable2026 fiscal replacement parameter obtained in this scoped check;current banking reference rates were not substituted."
+  },
+  "implementation_choices": [
+    "Complete parameter references are case data,not a new organizational approver. No default tax rate/day basis/rounding or source publication activates a calculation.",
+    "Working-case export retains period gaps;it does not decide official declaration splitting."
+  ],
+  "active_changes": false,
+  "schema_backend_api_config_permissions_dependencies_delta": false,
+  "L5_integrally_completed": false,
+  "proofs": {
+    "outputs/irpc-interest-cer/api.txt": "e647e9d8daf16cfa4359e35edd373cfdbc7e35ef684b5fb8cdb1107eeb158ee7",
+    "outputs/irpc-interest-cer/at-legislation-inventory.json": "d74e764224d97fdea2e6e6e3496614c9b0f94941e8f8757eed8e7847bda9508c",
+    "outputs/irpc-interest-cer/build.txt": "3841d26e7f52f6468a337f1fd786dc7c04be122bc639bf3755842c39e1a837ad",
+    "outputs/irpc-interest-cer/calculated.json": "ff2d649ba269e7618a9cb9208f5e47baff5bbbc45c65176ba163cea5e69ad390",
+    "outputs/irpc-interest-cer/case-10-998.html": "bcfe6a84e07d3b411e28e231c797daf7c013041856dbb0aa05ba605309e8370a",
+    "outputs/irpc-interest-cer/case.html": "24ee8874acb770769bbe4e807af05e9d42646257142717c55c621d34259a6dc8",
+    "outputs/irpc-interest-cer/dossier.html": "5f69bd87ff0bcaa52c20eaa1c9feafeb6ae263d667aa4c53df15bd2abce8752d",
+    "outputs/irpc-interest-cer/dossier.json": "61c194509f6c2feb432819ff6f5d72647acf3ec2ff068bb299fe4c6be6a294da",
+    "outputs/irpc-interest-cer/dossier.txt": "a0473de355821758c4d320eea8e7af76a0d196a9cee652c71af723d6f69832f0",
+    "outputs/irpc-interest-cer/frontend.txt": "686362609c03b88d3f0d90951be11d0a3c65be8d79a3c50aa24c0249ab545da2",
+    "outputs/irpc-interest-cer/index.html": "6bb76e37ac20a73cb9ffcda14f1ac9db701aa01bc2ef2f62fc5adaaffb640ca8",
+    "outputs/irpc-interest-cer/installed-reader-compatibility.json": "dcac8cb281bac3d3ccace6c73087632c53dec1c27c5e4967b631a822dcb7da14",
+    "outputs/irpc-interest-cer/mixed.json": "82fec05e50261f4eb13160de93c78d76a6a58c79644ed2ca97fc27ae3ce41c3e",
+    "outputs/irpc-interest-cer/preparation.html": "8f210407ab61ed7a1f0bd3b8bce7c247bcecfc4ce2fe932924957fd3af1ff990",
+    "outputs/irpc-interest-cer/recovered.json": "ac9d7c1338c99190616d62f0ad5c7d11403af65d73ff6f7726a871c1693596e1",
+    "outputs/irpc-interest-cer/types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "outputs/irpc-interest-cer/ui-proof.json": "366a3aa989f40ea195b4d334bdc666d255ed88125eca9533a669eb0721e0267d",
+    "outputs/irpc-interest-cer/ui.png": "cac3bab6a576d5394b97d349903ead7ad12f3270a9c8a9f16ec2880822420d41",
+    "outputs/irpc-interest-cer/ui.txt": "98b34de11dd5b993510b997413d537320f291c447c6a1a9244817df99cc7cc72"
+  }
+}

docs/investmoz/simulations/irpc-juros-mrfta-qa-20261025.json

@@ -0,0 +1,360 @@
+{
+  "status": "QA_juros_MRFTA_demonstrated_not_installed",
+  "installed_baseline": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+  "branch": "codex/irpc-juros-mrfta-qa-20261025",
+  "implemented": [
+    "MRFTA preparation fields1–7 by single month;reserved8/9;HTML preparation export",
+    "Rubric/base/rate/tax and reconciled payments reused from frozen IRPC result;separate suffered/dispensed/other-month rows",
+    "Documented CER transcription with reference;no inferred CER from old guide field numbers",
+    "Documented compensatory-interest assessment amount or zero only after full timely remittance with documented deadline",
+    "Unknown rates/interest,digital/special rubrics,unknown CER,multiple rates or other taxes keep final total indeterminate while principal rows remain available",
+    "Private draft persistence,recovery,history;standalone MRFTA and full dossier reports;old IRPC inputs/calculations retained"
+  ],
+  "not_implemented": [
+    "Automatic compensatory-interest arithmetic for2026:applicable successor/parameter for discontinuedMAIBOR12months not obtained",
+    "Juros de mora;autonomous tax;IRPS beyond prior delivered case",
+    "Digital/e-money and unqualified special rubrics;MRFTA CER catalogue not supplied by this increment",
+    "Mixed rate/CER same official rubric remains separate pending correspondence",
+    "No official PDF changed/filled;HTML preparation reflects fields and retains sourcePDF original;no submission/signatures/ATacceptance"
+  ],
+  "verification": {
+    "frontend": "12 new tests+1 directed existing IRPC presentation test passed",
+    "types": "tsc --noEmit exit0",
+    "build": "complete QA build exit0",
+    "private_api": "1test/14assertions;DatabaseTransactions rollback;127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "dossier": "generated from actual private API recovered model",
+    "UI": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "privateApiProof": "IrpcMrftaDraftTest, separate",
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+    "outputs/irpc-mrfta/index.html": "6bb76e37ac20a73cb9ffcda14f1ac9db701aa01bc2ef2f62fc5adaaffb640ca8",
+    "outputs/irpc-mrfta/preparation.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/recovered.json": "f7ef8221ad1ffba237f683eb2333e4bde8b076e00a459c131f8c81c96c3048f5",
+    "outputs/irpc-mrfta/types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "outputs/irpc-mrfta/ui-export.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/ui-proof.json": "9d41f8a7f48e0a1f611bd0916e58e9dc6ffaa9760b281f056edbe2ccde115777",
+    "outputs/irpc-mrfta/ui.png": "ee9e6f5240d1f0b58569609bdb6c0c38a3cd11373db7b6ad0008b15fb229afad",
+    "outputs/irpc-mrfta/ui.txt": "59df712c7a7873532c4eab94fb582fd1e470803a5da1bfd68c884f8e8ad2386b"
+  }
+}

docs/investmoz/simulations/irpc-l5-grouped-qa-20261025.json

@@ -0,0 +1,193 @@
+{
+  "status": "QA_grouped_compatible_L5_prepared_not_installed",
+  "installed_baseline": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+  "previous_QA": "da0d8abb4775a7a68142f84129e312b86dadfe23",
+  "branch": "codex/irpc-l5-withholdings-qa-20261025",
+  "authorization": "Tempo:agrupar restantes enquadramentos compatíveis,reutilizar contrapartes/documentos/pagamentos e câmbio entregue;preparar entrega conjunta;manterportal5c/L3/ISPC;sem instalar este incremento.",
+  "implemented": [
+    "Firstda0d8abb scope preserved;MZN10%digital/nonresident resultscurrentandunchanged without forcedrecalculation.",
+    "Ordinary20% qualifiedroyalties/equipment/services/nonlistedcapital;rentstandard20%onaccount;residentroyalties20%onaccount;onlydependentdispensascaseslimited.",
+    "62(3):20%definitivelisteddebt/Treasuryinterestandbankliquidityswaps with exactnationalheadquarters/effectivemanagementfacts.",
+    "62(4):10%qualifiedtelecom/internationaltransport/connectedinstallation/aircraftmaintenancecharter/publicruralelectricity/maritimefishingcabotage/otherBMlistedsecurities;notgeneral10%.",
+    "Expiredagriculturalmeasures31/12/2025 not carriedto2026;source2022gapresolved.",
+    "ExistingFXselector/selectFx/fxSelectionKey/convertCents reused unchanged through IRPCadapter;originalcurrency/amount,bulletin,column,direction,date andhistory retained.",
+    "Foreignwithholdingproofcapacityconvertedonce;MZNallocations,sharedpaymentlimits andsourcechangeschecked;ATremittance/beneficiarypaymentnotconfused.",
+    "Private draft persistence/recovery/report/preparationexport;annualcredits/ATactsnotautomaticallygenerated."
+  ],
+  "new_source": {
+    "url": "https://www.cipmoz.org/wp-content/uploads/2023/financas/17F%29%20Lei%2029_2022%20Plano%20Economico%20Social%20Or%C3%A7amento%20do%20Estado%202023.pdf",
+    "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d",
+    "pages": 268,
+    "bytes": 17966640,
+    "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+    "citation": "BR252/I,30/12/2022,p2731/PDF1,Lei20/2022 arts1/2",
+    "read_scope": "Full268pages preserved/inventoried;first3pages textread;page1 visuallyreviewed;budgetpages not usedforwithholding",
+    "provenance": "Original officialBR hostedCIP;acceptance ofofficialsource preserved,no second authenticityvalidation",
+    "scan": "Not claimed performed;private source archive,not librarypublication/import"
+  },
+  "source_mapping_reused": [
+    "Lei34/2007,62(1)/67/68,PDF17–19",
+    "Lei19/2013,62(3/4),PDF2/p682(22),visuallyreviewed",
+    "Lei20/2022,62(1–5),PDF1/p2731,visuallyreviewed",
+    "Lei12/2025,62(5)/67(5/7),previouslyacceptedBR248/2025PDF19"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "f10d82f1bf353b1a92c37790b213fad9e769ed39139a99577747ee703be63b49"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "5cffcc26c72ed736e88386589710cf7929ec9bc25f78910648ba676fb1cf4b08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    }
+  ],
+  "additional_runtime_since_da0d8abb": [
+    "resources/js/lib/irpc-withholdings.ts",
+    "resources/js/components/simulation-irpc-withholdings.tsx",
+    "resources/js/lib/irpc-fx.ts"
+  ],
+  "existing_FX_files_unchanged": {
+    "resources/js/lib/iva-fx-selection.ts": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998",
+    "resources/js/components/simulation-fx-selection.tsx": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf",
+    "resources/js/lib/business-financial-plan.ts": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb",
+    "resources/js/lib/iva-currency-events.ts": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+  },
+  "previous_resources_unchanged_except_manifest": 438,
+  "old_original_PDFs_preserved": 26,
+  "total_source_original_PDFs": 27,
+  "previous_QA_proofs_reused": {
+    "new_frontend_distinct": 17,
+    "frontend": "frontend.txt:16pass;directed-cross-context.txt:1pass",
+    "API": "1test/23assertions;guardedloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;allpreviousL3/ISPCmapsidentical",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "Actualcomponent calculation/save/recover/report andexport;localfileharness distinguishedfromprivateAPI;reuse existingacquisition at373 demonstrated;UI proof reused for unchanged positive route after final shared-payment-key refinement;directed test proves only that delta",
+    "previous_functional_suites_repeated": false
+  },
+  "previous_QA_proof_hashes_reconciled": true,
+  "verification": {
+    "new_frontend_distinct": 19,
+    "frontend_proofs": [
+      "frontend.txt:17pass;listedcapitalcase superseded bydirectedcapital",
+      "directed-capital.txt:updatedcapitalcase+1newcasepass",
+      "directed-report.txt:3affectedreportcasespass",
+      "directed-fx-origin.txt:1newcasepass"
+    ],
+    "API": "1test/34assertions;loopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;acceptedhistory/oldmaps preserved",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "ActualexistingFXpreview/confirmationinsideIRPC,calculation/save/recover/report/export;localfileharness distinguishedfromprivateAPI",
+    "unaffected_old_functional_suites_repeated": false
+  },
+  "example": {
+    "foreign_royalty": "1000USD×64=64000MZN;20%=12800;ATreceipt5000MZN;balance7800MZN;FXdate20Oct vs costevent2Oct",
+    "special_telecom": "100000MZN;qualified62(4)a10%=10000;notdigital62(5)",
+    "resident_royalty": "50000MZN;20%=10000;onaccount,notannualcredit",
+    "foreign_withholding_proof": "100USDbase→6400MZN;tax1280;10USDproof→640MZN;difference640MZN"
+  },
+  "remaining_calculations_and_specific_mapping": [
+    {
+      "item": "Dispensas68 e casos residentes/EP dependentes",
+      "data_needed": "Titular/operação e condições de68(a/b/c/d/f/g),incluindo gestão de imóveis próprios/transparência,participações e tipos de juros;casos digitais residentes/EP confrontados com62(5)/68(d).",
+      "resolution": "Ramo específico por dispensa/factos;não bloquear royalties comuns,retenções definitivas ou especiais independentes."
+    },
+    {
+      "item": "Convenções/benefícios invocados",
+      "data_needed": "País/convenção/artigo,beneficiário,residência,condições/período e prova invocados",
+      "resolution": "Só esse caso fica indeterminado;sem taxa reduzida presumida."
+    },
+    {
+      "item": "Outros rendimentos/devedores/períodos",
+      "data_needed": "Artigo próprio para categorias fora dos ramos agrupados,via devedorIRPS,anos fora2026,EP de categorias especiais62(4)quando não cabe62(2)",
+      "resolution": "Não aplicar20%ou10%genéricos;avançar os casos compatíveis."
+    },
+    {
+      "item": "Juros,rectificações e arredondamento de entrega",
+      "data_needed": "Regra/taxa/base/período dejuros,declaração/guia anterior,documentos de correcção e regra de arredondamento legal da entrega se aplicável",
+      "resolution": "Aritmética exacta preservada;aproximação assinalada;sem zero dejuros ou crédito anual automático."
+    },
+    {
+      "item": "EntregaAT com comprovativo em moeda estrangeira",
+      "data_needed": "MontanteMZN efectivamente entregue no comprovativo;conversão do pagamento ao beneficiário não prova entregaIRPC",
+      "resolution": "Base e comprovativo de retenção sofrida já convertem pelo mecanismo entregue;esta limitação não reabre o câmbio geral."
+    }
+  ],
+  "external_formalities": [
+    {
+      "item": "MRFTA/CER e remissão67(7)",
+      "data_needed": "Correspondência concreta de rubricas/CER para novos casos;67(7)refere62(6),nova taxaestá62(5);manteroriginal",
+      "resolution": "Preparação/exportação disponível;sem adivinhar código,assinatura ou submissão."
+    },
+    {
+      "item": "ActosAT",
+      "data_needed": "Submissão,recepção,aceitação e eventuais comprovativos externos",
+      "resolution": "Externos;exportar não executa nem certifica esses actos."
+    }
+  ],
+  "currency_gap_previous": "Resolvedforbaseandforeignwithholdingproofbyexistingoperationalmechanism;no newselector ormeanformula. ATremittanceamount remainsactualdocumentedMZN.",
+  "new_organizational_restrictions": false,
+  "restriction_origin": "Tempoexpressedreuse;legalrates/conditionsfromacceptedBR;optionaltypedlinks/fingerprints aretechnicalchoices,notnewapprovers.",
+  "L3_ISPC": "Preserved;ISPCinterest/otherexcess/instructionsinexistingmatrix;IRPSstillonlypreviousdemonstratedcase;P001/P058nonblocking;P084/P085closed;statistics/AIdeferred.",
+  "L5_integrally_completed": false,
+  "IRPC_integrally_completed": false,
+  "IRPS_integrally_completed": false,
+  "schema_backend_config_dependency_changes": false,
+  "active_changes": false,
+  "execution_remaining": [
+    "Authenticatedfreshdestinationcomparison,backupandisolatedrestorebeforeinstallation.",
+    "FastforwarddeliverybyexistingGitprocessafterfreshguards;nevermergerootP001experimentalruntime.",
+    "Verifyinstalledruntime/compiledmarkers/persistentfiles/configuration/schema/permissions/dataunder equivalentidentity;reuseacceptedfunctionalproofs."
+  ],
+  "compiled_markers": {
+    "Calcular e guardar retenções IRPC": [
+      "assets/services-Es7_7t9u.js"
+    ],
+    "Base do rendimento/conversão por resolver:": [
+      "assets/project-dossier-DZQJzKcc.js"
+    ],
+    "Retenção liberatória20%62(3)a/b": [
+      "assets/project-dossier-DZQJzKcc.js"
+    ],
+    "Reutilizar selecção cambial": [
+      "assets/services-Es7_7t9u.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-Es7_7t9u.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-Es7_7t9u.js"
+    ]
+  },
+  "active_readonly_revision": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "branch": "main",
+    "built_at": "2026-10-25T16:24:27.707113+00:00",
+    "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+  },
+  "proof_hashes": {
+    "outputs/irpc-l5-grouped-20261025/preservation-before-tests.json": "ab8a892a14cd7cac916cbda51c1904eae87f3008d5f2e41d65494abb09e25dd8",
+    "outputs/irpc-l5-grouped-20261025/frontend.txt": "1939704865fc1f963adf4616837b615aeb5dfb7d5fa1567b8dc9d978bd39299a",
+    "outputs/irpc-l5-grouped-20261025/directed-capital.txt": "ba5dbd9d0047decb36e646f6152258552f0a36e34141b60070e0c36e41b4d610",
+    "outputs/irpc-l5-grouped-20261025/directed-report.txt": "2bc8ac7c9e5bfdfe18a59eb3e0eb7e2450c9ae0cb211efb4e07752851c5250a7",
+    "outputs/irpc-l5-grouped-20261025/directed-fx-origin.txt": "121c998e6d95820b8d6dda8fc09dc9d190416d3f64e5fc8dfed6df78dd18e523",
+    "outputs/irpc-l5-grouped-20261025/api.txt": "58365c069bb4c5d7bc91c24834575c19e1458049b73f5b42e9b1e543cd2b4944",
+    "outputs/irpc-l5-grouped-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/irpc-l5-grouped-20261025/build-final.txt": "db910282d69133fbdaee6c5d22b0397d377ed0b652072094be0a165884d97fba",
+    "outputs/irpc-l5-grouped-20261025/ui-fx-preview.txt": "a5ddc73db4cf9a8424ce0a8fcec9da55d8828f2cb13faf9f8715c0bcd6074523",
+    "outputs/irpc-l5-grouped-20261025/ui-report.txt": "0561e14566e4b9b4ab333c5c2a13b03f055c4ae413d3f9d211e663f2da38a7b5",
+    "outputs/irpc-l5-grouped-20261025/preparation.html": "c3c3e8df77e3f22e34e0cfbd2a8cc04a7d3cdc2e7080a0a70415f8f1c661818b",
+    "outputs/irpc-l5-grouped-20261025/active-baseline.json": "2f2d1a9d3e311f12099d2372d0c1a01eb5ff3918a39218c73b668dfbe51c66f8"
+  }
+}

docs/investmoz/simulations/irpc-l5-presentation-qa-20261025.json

@@ -0,0 +1,22 @@
+{
+  "status": "directed_presentation_delta_passed",
+  "base": "4d6f8282302c7646bd7350b8d67695d005feab9a",
+  "authorization": "Tempo:each calculation identifiesincomeclassification,rateanddefinitive/onaccountnature.",
+  "changed_runtime": "resources/js/lib/irpc-withholdings.ts",
+  "sha256_LF": "919a6b7427fcbf67976797358dde0d02a3aba1121bb827b17280b13c0ddc3bd4",
+  "arithmetic_input_persistence_logic_changed": false,
+  "verification": {
+    "presentation": "1newdirectedtest;all6savedcases showcategory/rate/nature inPortuguese;frozendataunchanged",
+    "affected_export": "1existingexportcase;obsoleteEnglishlabelassertionupdated",
+    "types": "exit0",
+    "build": "exit0"
+  },
+  "proof_hashes": {
+    "presentation.txt": "7b348f1e6d64ac0e5cab732175e69fa32154db504e7781c028ced14ec703aaf8",
+    "export-presentation.txt": "54ada0166f309a216fdbc294bcee98283392b09a2d20a6b2718f2584fb78a133",
+    "types.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "build.txt": "2291bfc0b02957632c92a3a39215c35931a469eba4548473db4de26135468eed"
+  },
+  "other_accepted_proofs": "Reused;no new calculationround.",
+  "active_changes": false
+}

docs/investmoz/simulations/irpc-l5-reliefs-delivery-20261025.json

@@ -0,0 +1,521 @@
+{
+  "status": "installed_scoped_IRPC_reliefs_delta_verified",
+  "candidate_installed": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+  "previous_installed": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+  "previous_release_preserved": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+  "authorization": "Tempo: disponibilizar entrega conjunta via Git,backup/restauro fresco e conferência do delta;preservar2b33a1c3,L3,ISPC,câmbio;L5 parcial.",
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-irpc-reliefs-delivery-20261025/backup",
+    "created_at": "2026-10-25T18:00:39Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "3dc0eeea326beff9a7780f3a11ef1ed23a58dbaab8382db975ddfb356d6206c8",
+    "files_sha256": "d0dc27540dd41131c0fbf923b15b05fefc81760d80bfb0bd8ce04bf80ec9eb50",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "3dc0eeea326beff9a7780f3a11ef1ed23a58dbaab8382db975ddfb356d6206c8",
+    "active_database_writes": 0
+  },
+  "preflight": {
+    "free_bytes": 6596661248,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
+      "commit": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+      "release": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5c0cb25cea7826811c389b55a64bcdf5e43b937f-32c4fd00",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+    "release_revision": {
+      "commit": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+      "branch": "main",
+      "built_at": "2026-10-25T17:27:10.176918+00:00",
+      "manifest_sha256": "75b06330161a813a10e3eb3a044e2ba4a924537dae381f97d0c8d4ee7295295a"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "protected_delta": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+    "installed": {
+      "status": "installed",
+      "commit": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+      "release": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+      "previous_release": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 4,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 28,
+    "documentary_files_verified": 29,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "df13c9623faded047b71df595d350ec7"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "cf7d9fdcfb64c81360cce81a5fa8c45d"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 15,
+          "checksum": "2c17940b66d6fd97d011edabbbf9ec47"
+        },
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+    },
+    {
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+    }
+  ],
+  "accepted_QA_proofs_reused": {
+    "routes": "normal Wayfinder generate --with-form through guarded QA wrapper",
+    "types": "tsc --noEmit passed",
+    "build": "complete QA build passed; existing optional-font/chunk-size notices only",
+    "frontend": "9 new tests passed",
+    "compatibility": "5 directed IRPC cases passed;no repeated L3/ISPC/FX suites",
+    "api": "1test/17assertions;private endpoints;55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "report": "retentions preparation and financial dossier from actual API recovered sample",
+    "ui": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "privateApiProof": "IrpcReliefsDraftTest, separate",
+      "report": true,
+      "insufficientInformation": true,
+      "errors": []
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+    "requested_commits": [
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+    "finished_at": "2026-10-25T18:06:07.393002+00:00"
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+    "free_before": 5281300480,
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+    "receipt": "/var/backups/investmoz-build-dependencies-irpc-reliefs-20261025/receipt.json",
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+      "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
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+  },
+  "remaining": [
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+    "Other countries,treaties,EP-related and special-relationship excess cases",
+    "Dividends,interest-specific treaty branches",
+    "Late-payment interest,rectifications,aggregation,MRFTA/CER/form filling",
+    "External treaty claiming formalities are not declared satisfied by this calculation"
+  ],
+  "database_migrations": 0,
+  "content_imports": 0,
+  "L5_integrally_completed": false,
+  "scope": "Only demonstrated68d/68f and qualifiedPT-MZ12royalties/equipment;nextinterest/MRFTAincrementstaysQA",
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+  }
+}

docs/investmoz/simulations/irpc-l5-reliefs-qa-20261025.json

@@ -0,0 +1,330 @@
+{
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+    "CIRPC68f own-property management,not fiscal transparency",
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+    "Insufficient/contradictory/out-of-period evidence remains indeterminate",
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+    "IRPC dossier section association restored"
+  ],
+  "runtime_delta": [
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+    },
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+      "sha256_LF": "75bf1c5940595e90d7a27355aeae6f9fdca4841f3e9ce3cb02103376bbd4d91b"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "28dd35e40c5d8440adad01131714d324f0c7fcdfeb3f6ddd9d27750d563b5e4f"
+    },
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+      "sha256_LF": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4"
+    }
+  ],
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+    "types": "tsc --noEmit passed",
+    "build": "complete QA build passed; existing optional-font/chunk-size notices only",
+    "frontend": "9 new tests passed",
+    "compatibility": "5 directed IRPC cases passed;no repeated L3/ISPC/FX suites",
+    "api": "1test/17assertions;private endpoints;55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "report": "retentions preparation and financial dossier from actual API recovered sample",
+    "ui": {
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+    "new_frontend_distinct": 17,
+    "frontend": "frontend.txt:16pass;directed-cross-context.txt:1pass",
+    "API": "1test/23assertions;guardedloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;allpreviousL3/ISPCmapsidentical",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "Actualcomponent calculation/save/recover/report andexport;localfileharness distinguishedfromprivateAPI;reuse existingacquisition at373 demonstrated;UI proof reused for unchanged positive route after final shared-payment-key refinement;directed test proves only that delta",
+    "previous_functional_suites_repeated": false
+  },
+  "examples": {
+    "retained": "base100000;10%;tax10000;remittance6000;outstanding4000;cost2026-10-02beforepayment2026-11-03=>period2026-10",
+    "suffered": "base20000;tax2000;documentedwithholding1500;difference500notannualcredit"
+  },
+  "remaining_calculations_and_mapping": [
+    {
+      "item": "Taxas normais e especiais dos demais rendimentos",
+      "needed": "Corresponder62(1–4)/67 por rendimento e período,com alterações20/2009,4/2012,19/2013 e20/2022. Ficheiro local BR252/2022 contém apenas3.ºsuplemento/Decreto74/2022,semLei20/2022;INM identifica esta na p2731. Texto exacto em falta não é revalidação de autenticidade.",
+      "resolution": "Implementar ramo dirigido após correspondência do texto aplicável;não usar2002 ou taxa genérica."
+    },
+    {
+      "item": "Residentes/EP e dispensa68",
+      "needed": "Corresponder62(5) novo com dispensas68,em especial68(d),titular/rendimento imputável aEP e factos de cada dispensa;sem confundir taxa com obrigação de reter.",
+      "resolution": "Ramo próprio por natureza/dispensa;sem presumirretenção10%ouzero."
+    },
+    {
+      "item": "Convenções/benefícios",
+      "needed": "Convenção invocada,artigo,residência,beneficiário,condições,período e documento aplicável",
+      "resolution": "Só o caso dependente permanece indeterminado;nenhuma taxa reduzida sem esses elementos."
+    },
+    {
+      "item": "Conversão cambial",
+      "needed": "Moeda,montante,data,taxa efonte aplicáveis à operação",
+      "resolution": "Conversão rastreável;sem taxa actual nem relabelagemMZN."
+    },
+    {
+      "item": "Juros/regularizações/guia agregada",
+      "needed": "Regra/taxa/base/período próprios;guias/declarações anteriores e pagamentos para substituições",
+      "resolution": "Não substituir juros porzero;preparação actual não é declaração rectificativa nem liquidação anualIRPC."
+    }
+  ],
+  "external_formalities": [
+    {
+      "item": "MRFTA19/39:rubricas eCER digitais/moeda electrónica",
+      "needed": "Correspondência da nova categoria62(5)a/b às rubricas/CERdo quadro7;remissão67(7)para62(6)existe no original,masnova taxa aparece62(5).",
+      "resolution": "Preservar divergência e original;não renumerar,adivinharCERou bloquear cálculo positivo independente."
+    },
+    {
+      "item": "GuiaM39 anterior eMRFTAactual",
+      "needed": "Manter exemplares;instruçõesMRFTAidentificamperíodoúnico e prazonominaldia20mêsseguinte àdedução;calendário/prorrogação eprocedimento2026específico nãoinferidos",
+      "resolution": "Mapa de preparação/exportação;sem preenchimentofinalCER,assinaturaouusodosserviços."
+    },
+    {
+      "item": "ActosAT",
+      "needed": "Submissão,recepção,aceitação eeventualcomprovativo externo",
+      "resolution": "Externos aoportal;exportar nãoexecuta nemcertifica estes actos."
+    }
+  ],
+  "preservation": "L3/ISPCbooks unchanged;131L1closures preserved;P001/P058nonblocking;P084/P085closed;statistics/AIdeferred. ISPCinterest/otherexcess/forminstructionsremaininexistingmatrix;IRPSlimitedpriorcase.",
+  "technical_choices": "Snapshotversion1 extension,exactfractions,source fingerprints andsharedpaymentdependencies areimplementationchoices;notnewTempoapprovals. ExistingIVApayments remainboundtoIVA;newIRPCproofregisteredonce/reusedwithoutoverallocation;noautomaticannualcredit.",
+  "schema_backend_configuration_dependency_changes": false,
+  "active_changes": false,
+  "proof_hashes": {
+    "outputs/irpc-l5-20261025/preservation-before-tests.json": "bd4ac1ee0e0d892b204f30baeed8842d00787d4b1f20656479e11ccafaca279f",
+    "outputs/irpc-l5-20261025/frontend.txt": "40bfc0c12fbf5b1f690a7a12570fbdc390f039b9ac845bab4bbddca622bbbcee",
+    "outputs/irpc-l5-20261025/directed-cross-context.txt": "5303e16fb702f8e022ac694965345d2388779af278844a7262d66bcbc630fd16",
+    "outputs/irpc-l5-20261025/api.txt": "f2ec740d0df65c8336abcbea48bf49eecb8bfcc1c70440ba7a8b27d24707d9f3",
+    "outputs/irpc-l5-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/irpc-l5-20261025/build-final.txt": "28b7601fefa8d992c9ff7dcf95465a84358381d073dc5f537e37d9a48ae36d9e",
+    "outputs/irpc-l5-20261025/ui-report.txt": "545f5fdaabd96e5dad996e6992e0721a8f39ed4dd473d769450ea35bbf39c311",
+    "outputs/irpc-l5-20261025/ui-reuse.txt": "26fc3ae1fbb7c6a5afbc1f57181e93566415bd17d418aceebe7f0d579f99c532",
+    "outputs/irpc-l5-20261025/preparation.html": "dce6700bffbffb9885f80c777ba0d85c61b5303778f6993dd3f9d70eee3d9fde",
+    "outputs/irpc-l5-20261025/active-baseline.json": "2f2d1a9d3e311f12099d2372d0c1a01eb5ff3918a39218c73b668dfbe51c66f8"
+  },
+  "compiled_markers": {
+    "Calcular e guardar retenções IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Exportar preparação IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Reutilizar contrapartes e documentos existentes": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-D_pyIjFg.js"
+    ]
+  },
+  "active_revision_readonly": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "branch": "main",
+    "built_at": "2026-10-25T16:24:27.707113+00:00",
+    "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+  },
+  "current_balance_followup": {
+    "receipt": "irpc-l5-grouped-qa-20261025.json",
+    "source2022_gap": "ResolvedbynewfullBR,p2731",
+    "currency_gap": "Resolvedthroughdeliveredmechanismforbaseandwithholdingproof",
+    "previous_proofs": "Preserved;originalscopeandhistorynotrevoked"
+  }
+}

docs/investmoz/simulations/irpc-l6-adjustments-qa-20261025.json

@@ -0,0 +1,359 @@
+{
+  "status": "L6_first_scoped_adjustments_QA_not_installed",
+  "installed_baseline": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+  "branch": "codex/irpc-l6-adjustments-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-qa-20261025",
+  "scope": "Projection from financial plan for resident general-regime subject,explicit12monthJan-Dec2026 mapping,MZN. First documented full addbacks36(1)c:noncontractual fines/charges and compensatory interest already included in accounting expense.",
+  "implemented": [
+    "reuse reconciled finance bridge;cash flows and loan principal excluded",
+    "per-document-line and expense-source traceability;positive cents,duplicate and source capacity guards",
+    "unknown case limits its own addition;partial result remains indeterminate if any adjustment unresolved",
+    "versioned separate opportunity book;save/recovery/history/stale source guards;installed L5 payload preserved",
+    "UI,partial HTML export and private recovered dossier reporting"
+  ],
+  "not_implemented": [
+    "full taxable profit or taxable base/tax",
+    "automatic expense classification or actual accounting statement import",
+    "other addbacks/deductions,patrimonial variations,depreciation/tax amortisation,losses and collection",
+    "M20/M22 official field mapping/submission,annual withholding credits",
+    "automatic reuse of L5 simulated interest as actual expense",
+    "nonresidentEP/specialregimes/othercurrency/years/shorterhorizons"
+  ],
+  "example": {
+    "origin": "synthetic projection",
+    "accounting_profit_before_tax": "6480.00 MZN",
+    "included_noncontractual_fine": "100.00 MZN",
+    "included_compensatory_interest": "20.00 MZN",
+    "partial_additions": "120.00 MZN",
+    "partial_adjusted_result": "6600.00 MZN",
+    "taxable_profit": null,
+    "taxable_base": null,
+    "tax": null,
+    "missing_reference_example": "Fine unsupported -> addition20 only;partial adjusted total indeterminate;principal financial result retained"
+  },
+  "verification": {
+    "frontend_new_tests": 7,
+    "private_API": "1test/19assertions,DatabaseTransactions rollback,isolatedloopback55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "pass",
+    "QA_build": "pass exit0",
+    "UI": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "report": true,
+      "missingInformationPartial": true,
+      "independentAdditionPreserved": true,
+      "download": true,
+      "privateApi": "IrpcNormalDraftTest separate",
+      "errors": []
+    },
+    "dossier": "generated from actual privateAPI recovered payload;contains6600",
+    "accepted_suites": "not repeated;reused",
+    "protected_runtime_files": 32,
+    "old_originals": 30
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "659e8f198632097f08404857e7766621aa38d98622aaaaba8f6cf31a993fa2f0"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "a512052f4a170d7c40f55ab2bfe695281be839a1cacb92c6c5ec0da8f6b3c3d7"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256_LF": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256_LF": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256_LF": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256_LF": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256_LF": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    }
+  ],
+  "originals_preserved": [
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+      "path": "docs/investmoz/simulations/source-archive/AT-Comunicado-9-2026-ISPC.pdf",
+      "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973"
+    },
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+    {
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+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html",
+      "sha256": "00e8a7e0d3a1db4ca3beb56d5361b2084a0f1684f3d40fc1c203702a2190e063"
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+      "path": "docs/investmoz/simulations/source-archive/BR-16-I-Serie-2008-04-16.pdf",
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+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 29.57s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 906",
+    "# pass 906",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "sequence": {
+    "taxable_profit": "6700MZN simulated",
+    "taxable_base": "4400MZN simulated",
+    "normal_colecta": "1408MZN simulated,32%,2026",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "work": "Outros ajustamentos ordinários: admissibilidade de custos e correcções aos proveitos",
+      "evidence": "`irpc-normal.ts`, `NormalAdjustment.rule` e `calculateNormal`: apenas multas não contratuais e juros compensatórios36(1)c; `other` fica fora do recorte. `irpc-normal-profit.ts` não aplica `incomeCorrections`/`expenseCorrections` conhecidos não zero.",
+      "example": "Encargo de terceiro de250MZN com qualificação36(1)b, ou despesa não documentada36(1)g, incluído no resultado; a correcção não tem regra executável neste livro. A eventual tributação autónoma é outra operação, emL7.",
+      "completion_criterion": "Corresponder a regra geral e condições de cada categoria incluída, calcular acréscimo/dedução/exclusão com sinal e origem, evitar dupla contagem e demonstrar reflexo no lucro, base e colecta. A tributação autónoma que possa coexistir pertence aL7."
+    },
+    {
+      "work": "Dedutibilidade dos juros financeiros ordinários",
+      "evidence": "`irpc-normal-profit.ts`, `closeNormalProfit`: qualquer remanescente não zero de `interest_expense` mantém pendência; só os compensatórios integralmente acrescidos estão cobertos.",
+      "example": "Juros de financiamento comercial de120MZN, distintos de juros compensatórios, com finalidade/custo documentados.",
+      "completion_criterion": "Qualificar a parcela ordinária, dedutibilidade e correcção aplicável, conservar os montantes reconhecidos/pagos separados e fechar o lucro sem a equiparar a infracção. Relações especiais/benefícios e regras especiais seguemL7; taxa de juros compensatóriosL5 só é dependência se esse cálculo for efectivamente usado."
+    },
+    {
+      "work": "Reintegrações/amortizações fiscais e diferença face à contabilidade",
+      "evidence": "`irpc-normal-profit.ts`: `depreciation` positivo bloqueia o fecho; não existe mapa fiscal de activos/quotas nesta família de módulos.",
+      "example": "Depreciação contabilística120MZN com quota fiscal do activo ainda por corresponder.",
+      "completion_criterion": "Reutilizar activo, base e datas; corresponder método/taxa/limites e afectação ordinários, calcular quota fiscal e diferença para o resultado; manter mapas por activo/exercício e histórico. Incentivos, majorações e regimes especiais de activos seguemL7."
+    },
+    {
+      "work": "Variações patrimoniais e periodização ordinárias de montante não zero",
+      "evidence": "`irpc-normal-profit.ts`, `profitTopics`/`closeNormalProfit`: `positivePatrimonial`, `negativePatrimonial` e `timing` conhecidos não zero conservam valor e impedem o fecho; ausência/zero suportados são o caminho demonstrado.",
+      "example": "Variação500MZN fora do resultado, ou diferença temporal300MZN entre reconhecimento contabilístico e exercício fiscal, com natureza concreta documentada.",
+      "completion_criterion": "Corresponder natureza/ano/regra ordinária e decidir inclusão, exclusão ou ajustamento com sinal; impedir reaplicação em dois exercícios; demonstrar cálculo→gravação→recuperação→relatório. Operações especiais/benefícios do tópico `special` não são saldo deL6."
+    },
+    {
+      "work": "Resultado fiscal negativo do próprio exercício",
+      "evidence": "`irpc-normal-base.ts`, `calculateNormalBase`: lucro negativo é conservado, mas a base fica indeterminada; o livro de perdas só admite exercícios anteriores ao de utilização.",
+      "example": "Resultado fiscal actual−500MZN conhecido; não é uma perda anterior dedutível a si própria.",
+      "completion_criterion": "Tratar a situação da base/colecta nesse exercício e preparar a perda fiscal própria com origem/ano para utilização futura, conforme regra aplicável, sem confundir ausência de lucro, falta de informação, crédito ou consumo do saldo oficial. Perdas anteriores ordinárias já demonstradas continuam aceites."
+    },
+    {
+      "work": "Extensões do âmbito normal previstas no L6 original",
+      "evidence": "`irpc-normal.ts` fixa12meses/ano civil2026/residente/MZN; `irpc-normal-base.ts` exige exercícios anuais ordinários; a entrada deL6 no plano original inclui exercício fiscal e residência/EP.",
+      "example": "Caso de estabelecimento estável sob regime geral, ou período fiscal normal diferente do calendário/horizonte do plano; plano noutra moeda ainda sem reconciliação fiscal anualMZN.",
+      "completion_criterion": "Delimitar os casos normais a admitir, imputação de resultados ao sujeito/EP, datas/períodos e reconciliaçãoMZN usando o câmbio já entregue; demonstrar o percurso dependente. Não reimplementar câmbio, exigir pesquisa de todos os anos históricos ou aplicar automaticamente32% fora do período correspondido. Benefícios/convenções/regimes específicos pertencem aos lotes próprios."
+    },
+    {
+      "work": "Representação fiscal da colecta com fracção de cêntimo",
+      "evidence": "`irpc-normal-assessment.ts` conserva o racional e assinala `centExact:false`; não aplica regra fiscal de arredondamento/transcrição.",
+      "example": "Base0,01MZN×32%=0,0032MZN exactos; o caso1408MZN não tem esta ambiguidade e continua válido.",
+      "completion_criterion": "Identificar e executar a convenção aplicável à colecta/representação do formulário, mantendo o exacto e a rastreabilidade do valor transcrito. Não importar por analogia arredondamento de prestações/pagamentosL8 nem criar uma regra por defeito."
+    },
+    {
+      "work": "Correspondência dos dados de L6 aos exemplares M/20/M/22",
+      "evidence": "A família `irpc-normal*` produz mapaHTML/dossier e exclui expressamente correspondência/transcrição oficial; o âmbito original deL6 inclui M/20/M/22 e diferenças de ediçãoPDF/XLSX.",
+      "example": "Resultado, correcções, perdas, base4400 e colecta1408 existem no mapa de trabalho; os respectivos campos/anexos aplicáveis dos exemplares não estão correspondidos no motor.",
+      "completion_criterion": "Cotejar os exemplares já inventariados e mapear apenas os dados deL6 aos campos/versões efectivamente aplicáveis, com prova de preenchimento/recuperação. Os campos de retenções,pagamentos,créditos e saldo final sãoL8. Submissão electrónica/aceitaçãoAT não são presumidas como parte desta correspondência."
+    }
+  ],
+  "remaining_scope_origin": "Existing L6 scope in traceability-and-manual.md table:normal costs/amortisations/losses/colecta/M20-M22,exercise and residence/EP;actual code at2f684e59. No new backlog or generic legal approval imposed.",
+  "excluded_from_L6_remainder": {
+    "L7": "Annual benefits/exemptions,reduced/cooperative rates,autonomous expense/capital-gain taxation,special operations,transferred losses and special-regime segregation",
+    "L8": "Annual retentions,PPC/PEC/otherpayments,credits/deductions tocolecta,doubletaxation,limits/carryforwards,reconciliation,final payable/recoverable balance/calendar",
+    "data_gaps": "Missing support,identity,amount,completeness or qualification under an already implemented rule is case data,not automatically new development",
+    "already_accepted": "Demonstrated6700->4400->1408 path,persistence/history/recovery/report,known/absent/missing handling,L3/ISPC/FX/L5 proofs"
+  },
+  "matrix_row": "AUD-SIM-INT02 existing matrix only",
+  "L6_status": "operational in demonstrated scope;partial only for the eight listed L6 work items,not for L7/L8",
+  "L6_complete": false,
+  "documentation_runtime_changed": false,
+  "new_legal_research": false,
+  "proof_files": {
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+}

docs/investmoz/simulations/irpc-l6-colecta-qa-20261025.json

@@ -0,0 +1,582 @@
+{
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+  "installed_baseline": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+  "previous_QA": "b8d45796dd8785e26dd27375f6da8b745c73e6ad",
+  "branch": "codex/irpc-l6-colecta-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-colecta-qa-20261025",
+  "scope": "Normal general rate32%,CIRPC61(1),annual2026,01January-31December,MZN,resident general regime,current taxable base. Explicit case classification/reference;special/reduced/benefit/autonomous cases not mapped to general rate by approximation.",
+  "sequence": {
+    "simulated_taxable_profit": "6700MZN",
+    "simulated_taxable_base": "4400MZN",
+    "general_rate": "32%",
+    "simulated_colecta": "1408MZN",
+    "final_balance_payable": null,
+    "final_balance_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "implemented": [
+    "Reuse current taxable base from b8d45796,not profit as a substitute;no re-entry of4400",
+    "Versioned statutory rate identification scoped to2026 and resident-general/MZN classification;missing/special case keeps base visible but colecta indeterminate",
+    "Exact rational base*32/100;zero only when base known zero,subcent result retained exact without invented fiscal rounding",
+    "Optional calculationversion4;legacy1/2/3 readers/history remain supported and legacy3 current without recalculation",
+    "UI and exports preserve profit -> base -> colecta -> final balance order;known1408 never labelled final payable amount",
+    "FinalBalance explicitly not_calculated/payable null/recoverable null,L8;legacytax remains null",
+    "No withholding/payment/annual credit input,netting,refund or final settlement introduced",
+    "Private API create/update/recovery;known/missing dossier from actual recovered payload"
+  ],
+  "source_review": {
+    "existing_primary_sources": [
+      "Lei34/2007PDF17/p768(71),61(1):32%general",
+      "Lei4/2012PDF2/p34(5),61(2) amendment reused",
+      "Lei20/2022PDF1/p2731:61(1)retained,61(2)temporary reductions end31/12/2025",
+      "Lei12/2025PDF18/p2180(18):amendment list excludes61(1);PDF20/p2180(20):separate61-Acapitalgain taxation and effective01/01/2026"
+    ],
+    "visual_review": "2007PDF17,2022PDF1,2025PDF18/20;accepted originals unchanged",
+    "primary_index": "https://www.inm.gov.mz/pt-br/content/br-n%C2%BA-252-de-301222-boletim-da-rep%C3%BAblica-i-serie",
+    "new_originals": 0,
+    "not_inferred": "No reduced-rate extension,benefit eligibility,autonomous tax or rounding rule presumed. No L5 tax-rate/CER research reopened."
+  },
+  "verification": {
+    "frontend_new_tests": 8,
+    "private_API": "1test/40assertions;create/update If-Match/recovery;DatabaseTransactions rollback;isolated127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "Wayfinder": "existing guarded generation ofroutes/actions",
+    "typescript": "passed",
+    "QA_build": "passed exit0",
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+      "sequenceOrdered": true,
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+      "localSaveRecovery": true,
+      "download": true,
+      "specialCaseNoGeneralRate": true,
+      "missingClassificationIndeterminate": true,
+      "privateApi": "IrpcNormalAssessmentDraftTest separate",
+      "errors": []
+    },
+    "dossier": "known and missing outputs from actual private API recovery",
+    "accepted_proofs": "b8d45796,L5,L3,ISPC,FX reused,no manual repeated accepted suites;legacy3 snapshot only read/roundtripped",
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+    "originals": 31
+  },
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docs/investmoz/simulations/irpc-l6-costs-delivery-20261026.json

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+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.63s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 942",
+    "# pass 942",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "new_frontend_tests": 22,
+    "private_API_tests": 1,
+    "private_API_assertions": 83,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by existing guarded procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;fieldediting;missingconditions;reviewed topic reconciliation;sharedcaps;local roundtrip;download;mandatory work method",
+    "dossier": "generated from5 API recovered cases",
+    "accepted_functional_suites": "reused,not manually repeated"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "taxable_profit": "6730MZN simulated",
+    "taxable_base": "4430MZN simulated",
+    "normal_colecta": "1417.60MZN simulated,32%",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "pending_case_or_mapping": "Combinação36h/i com36(4)",
+      "resolution_condition": "Corresponder a regra de articulação dos trechos aplicáveis ou esclarecer comAT o exemplo combustível100/comprovado80/passageiro sem excepção;sem somar ou repartir correcções por presunção.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Quota36h automática e amortizações restantes",
+      "resolution_condition": "Reconciliar tabela/método/entrada emuso/quotas contabilísticas e fiscais anteriores;prioridade seguinte deL6. A parcela36h documentada continua reutilizável nos casos independentes.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Campanhas plurianuais36-A e limite1%",
+      "resolution_condition": "Implementar a periodização por três exercícios e a sua articulação com36n; não tratar a campanha como publicidade ordinária.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Provisões reguladas28d e reforços financeiros28(3)",
+      "resolution_condition": "Corresponder a regra sectorial/supervisão ou o reforço financeiro e os saldos documentados; não usar os limites ordinários29 por aproximação.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Receita antecipada19(5) positiva e mudança autorizada19(6)",
+      "resolution_condition": "Corresponder os custos futuros/receita antecipada e o transporte entre exercícios ou a autorização da mudança de método;os casos zero conhecido/método mantido permanecem executáveis.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Outras periodizações,âmbitos eM20/M22",
+      "resolution_condition": "Tratar apenas os casos específicos18(6–10),períodos curtos/conversão anual,representação fiscal e campos ainda sem correspondência,com os parâmetros da edição/caso;divergência201/Q8 versus200/Q10 só afecta o transporte indicado.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    }
+  ],
+  "matrix_row": "AUD-SIM-INT02",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "documentary_divergence": "Only result transfer M20A.1 field201/Q8 versus PDFM22 field200/Q10;independent calculations and mapped fields remain available",
+  "L5_ten_questions": "unchanged;only dependent cases blocked;no new research",
+  "documentation_runtime_changed": false,
+  "proof_files": {
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+    "status2.txt": "04413dcbffc95e88abd7f5201b5709ee7a3b9856ccf0c5824d9a4d036ea6d3b4"
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+}

docs/investmoz/simulations/irpc-l6-costs-provisions-timing-qa-20261026.json

@@ -0,0 +1,869 @@
+{
+  "status": "compatible_cost_limits_provisions_timing_QA_prepared_not_installed",
+  "installed_baseline": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+  "branch": "codex/irpc-l6-costs-provisions-timing-qa-20261026",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-costs-qa-20261026",
+  "version": "IRPC-normal-adjustments/6",
+  "scope": "AnnualMZN periods ending2026,ordinary documented cost/provision categories and prior-year/work timing;normal profit/base/colecta only;L7/L8 remain own scopes.",
+  "demonstrated_sequence": {
+    "accounting_profit": "6240MZN unchanged",
+    "previous_addbacks": "220MZN",
+    "previous_schedule_effect": "520MZN",
+    "new_cost_provision_prior_timing_adjustments": "350MZN",
+    "new_work_adjustment": "-600MZN",
+    "taxable_profit": "6730MZN",
+    "previous_loss_deduction": "2300MZN explicit,unchanged",
+    "taxable_base": "4430MZN",
+    "rate": "32%",
+    "colecta": "1417.60MZN",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "cases_recovered_by_private_API": {
+    "calculated": {
+      "profit": {
+        "numerator": "6730",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4430",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7088",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-250",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "missing": {
+      "profit": null,
+      "base": null,
+      "colecta": null,
+      "cost_effect": {
+        "numerator": "-400",
+        "denominator": "1"
+      },
+      "pending": [
+        "QA-credit: Provisão fiscal anterior dos créditos em falta; não presumir zero."
+      ],
+      "payable": null,
+      "recoverable": null
+    },
+    "additional": {
+      "profit": {
+        "numerator": "7050",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4750",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "1520",
+        "denominator": "1"
+      },
+      "cost_effect": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "limits": {
+      "profit": {
+        "numerator": "7210",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4910",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7856",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "230",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "closing": {
+      "profit": {
+        "numerator": "6530",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4230",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "6768",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-450",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    }
+  },
+  "categories_demonstrated": {
+    "allowance": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)e",
+      "reason": "50% só da parcela não facturada a clientes nem tributada emIRPS; parcelas mutuamente exclusivas."
+    },
+    "representation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)f/36(3)",
+      "reason": "20% aceite;80% acrescido. Eventual tributação autónoma não calculada, âmbitoL7."
+    },
+    "advertising": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "120",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)n,Lei20/2009",
+      "reason": "Limite único anual1% das vendas normais; repartição aritmética proporcional entre parcelas para a simulação, sem ordem fiscal obrigatória."
+    },
+    "credit": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "150",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)a/29",
+      "reason": "29:1,5% anual,6% acumulado sobre créditos da actividade normal existentes no fim; saldo fiscal anterior conhecido. Repartição proporcional do limite único, sem consumir saldo oficial."
+    },
+    "stock": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "60",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)b",
+      "reason": "28b:limite das perdas efectivamente observadas, incluindo saldo anterior."
+    },
+    "litigation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "90",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)c",
+      "reason": "28c:obrigações de processo judicial em curso que seriam custos dedutíveis, com saldo anterior reconciliado."
+    },
+    "fuel": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)i/36(4)",
+      "reason": "36i: parcela ligada a activo próprio/locado e consumo normal comprovados."
+    },
+    "prior_cost": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
+    },
+    "work": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "1000",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-600",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "400",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC19(1–6)",
+      "reason": "19:grau=incorrido/custo total;valores fiscais do exercício obtidos dos acumulados menos o já reconhecido. Proveito fiscal corrente:400.00 MZN;custo fiscal corrente:200.00 MZN;sem imposto/pagamento ou perda estimada presumidos."
+    },
+    "vehicle": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(4)",
+      "reason": "50% dos outros encargos de passageiros, excepto serviço público de transportes/locação na actividade normal; não inclui quotas, aluguer sem condutor ou combustível já discriminados."
+    },
+    "rental": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "20",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)h/36(4)",
+      "reason": "36h: reutiliza parcela de quota não aceite documentada; o portal não apura automaticamente essa quota de viatura."
+    },
+    "estimated_work_loss": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)m,Lei20/2009",
+      "reason": "36m:perda meramente estimada em obra em curso não dedutível; custo efectivo não confundido com estimativa."
+    },
+    "provision_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC28(2)",
+      "reason": "28(2):proveito da provisão antes deduzida; só acresce quando ainda não incluído no resultado."
+    },
+    "taxed_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
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+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-50",
+        "denominator": "1"
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+      "limit": null,
+      "rule_source": "CIRPC17/28;sem dupla tributação da parcela comprovada",
+      "reason": "Parcela antes tributada comprovada; exclui a reversão contabilística sem duplicar dedução."
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+    "prior_income": {
+      "case": "additional",
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+      "accepted": {
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+        "denominator": "1"
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+        "denominator": "1"
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+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
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+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by existing guarded procedure",
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+    "dossier": "generated from5 API recovered cases",
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+    "official_fiscal_balances_consumed": false,
+    "fractional_precision_delta": "Exact numerator comparison for current loss and loss-deduction cap;negative subcent result cannot be truncated to zero"
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+    },
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+    },
+    {
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+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
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+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.08s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 973",
+    "# pass 973",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "frontend_tests": 13,
+    "API_tests": 1,
+    "API_assertions": 58,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by guarded existing procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;dates/FX edit+confirmation;originals/assumptions;save/recovery/export;missingdata",
+    "accepted_proofs": "reused"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "short_period": "3130→3130→colecta1001.60MZN",
+    "USD_simulation64": "200320→200320→colecta64102.40MZN;synthetic QA assumption,not real bulletin or fiscal annual confirmation",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": "Representation/fiscal precision and remaining M20/M22 fields nextQA;partial dates/loss period sequence/short annualcaps/remaining depreciation and costs/annualFX and foreignbalances;conditions preserved in same matrix.",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "proof_files": {
+    "backup.txt": "b1b580ee73bdf6f2a2d3daaecf1b983e2084fea0a5e69e7fa3486d938cf7a87f",
+    "compact-dependencies.txt": "18375c30afc5fac24e8111779d455808fa363e02c5e38c8a92af6268dcbae7b4",
+    "installed-protected.txt": "39cd2444e61f5aca2ce41f2eba245defa246aacb908e066d43019e44c2e07e4e",
+    "installed-public-delta.json": "f35d40c06ff3a428c37e88b63dfa09ab745376c4c15747176382e9b364f80d5b",
+    "installed-public.txt": "7cd1a559a1c7d327a2d71846abdbe33cda63fdb99c0fdcf1584a75a5ff7c138a",
+    "integration.txt": "2526b168e5c6ef2515a9351dcdd56f1bbe9a119c073522376715cc815f7e673b",
+    "manifest-served.json": "f6121cade74d12c6de25630b23a1bd73f244a089c2649bf2c3aa76c68491431c",
+    "operational-delta.txt": "cadac629ef03871c14e3dd7186ce95379c526927bfefcae4466d6cb88897c1a4",
+    "preflight.txt": "dbdc76e4c45a45c127ce733def4260601074cee2bcf4cd6182dae06b3e7652a8",
+    "preparation.json": "dd755c3cad122e3730f57f8a94ee82dda74bfe49925cea95a518199437706e1a",
+    "progress.txt": "8ea7368149372f43ee10075198a3cc840394f866158a242353bdd7a3fd8e27a2",
+    "restore.txt": "5a7358ce267845262582c50261f85ab5d035bc16dc9573dd0554083f4457b324",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "3b882f9da83f52e66876e3a2456d50e0454d44668e168e9967c290411af9b0e1"
+  }
+}

docs/investmoz/simulations/irpc-l6-periods-fx-qa-20261026.json

@@ -0,0 +1,869 @@
+{
+  "status": "short_period_and_foreign_currency_plan_QA_prepared_not_installed",
+  "installed_baseline": "e9fe102259c183a9d9bf7e39f246a8c3860839c6",
+  "branch": "codex/irpc-l6-periods-fx-qa-20261026",
+  "version": "IRPC-normal-adjustments/8",
+  "cases_recovered": {
+    "short": {
+      "accountingProfit": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "taxableBase": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": []
+      },
+      "pending": []
+    },
+    "fx": {
+      "accountingProfit": {
+        "numerator": "199680",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "200320",
+        "denominator": "1"
+      },
+      "taxableBase": {
+        "numerator": "200320",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "320512",
+        "denominator": "5"
+      },
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": [
+          {
+            "period": 7,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 8,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 9,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 10,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 11,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 12,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          }
+        ]
+      },
+      "pending": []
+    },
+    "missing": {
+      "accountingProfit": null,
+      "taxableProfit": null,
+      "taxableBase": null,
+      "colecta": null,
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": [
+          {
+            "period": 7,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 8,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 9,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 10,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 11,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;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": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          }
+        ]
+      },
+      "pending": [
+        "revenue/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "cost_of_sales/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "operating_expenses/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "personnel/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "depreciation/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "interest_expense/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito."
+      ]
+    },
+    "loss": {
+      "accountingProfit": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "taxableBase": null,
+      "colecta": null,
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": []
+      },
+      "pending": []
+    }
+  },
+  "verification": {
+    "frontend_tests": 13,
+    "API_tests": 1,
+    "API_assertions": 58,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by guarded existing procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;dates/FX edit+confirmation;originals/assumptions;save/recovery/export;missingdata",
+    "accepted_proofs": "reused"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "557714bb3af75080e443ae67b11a66d9feb49d9a4b269065769b128a6d712837"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-period-fx.tsx",
+      "sha256_LF": "4b5f718b5ef415ecf5f96dabb0e3806254558c20905de6478e10dacf67569c49"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "3768c316d5887d337eb3647671863c9464f961d1df4703403e7d57e5641273ed"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "a9b3ced852e37e3e087ce5dab1add4ec0737145ce19f61857a54d5d3d24a6f8c"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "22019d678f6eb16fead2207dc3d3fa9fd63413c6254633c1ffd4f1c0320344ac"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-costs.ts",
+      "sha256_LF": "471457692a2a2f70a1bd1c7abb38d3ce42f07b62a63e5a4ab985ad1bbd068b46"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-depreciation.ts",
+      "sha256_LF": "1dad3053157aeac44f6d3bd58885cfc47a73c19d2808284c16931679dfe4291b"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-period-fx.ts",
+      "sha256_LF": "a2e7b066623eae17f0d8185d065d0adf5d3a485f780f8b09118a664dc4ba0531"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "e4de2fe0421e489bf555885b9cbb459c00ee77803ea9b6e5af45179bd6bb4f21"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-depreciation.tsx",
+      "sha256_LF": "1f9918bfb435bb5b7c0ddd2fafd7bace2a02514c6ece04b93f15975e494a5f53"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "909e129a0245e6bf098317485b886a2d19e02c64bbfd9c6f718e98ec6b935b8d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256_LF": "edfb6fd338411fa8f87a6bdf9a9d4fd5c6dc2fad9d2eb3d32f2640e2951cbbe9"
+    },
+    {
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+      "sha256_LF": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256_LF": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
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+    "built in 31.41s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 920",
+    "# pass 920",
+    "# fail 0"
+  ],
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+    "frontend_tests": 14,
+    "private_API_tests": 1,
+    "private_API_assertions": 78,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
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+    "typescript": "passed",
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+    "dossier": "from API-recovered calculated/missing/loss/EP JSON"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
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+    "taxable_base": "4680MZN simulated",
+    "normal_colecta": "1497.60MZN simulated,32%",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
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+      "resolution_condition": "Implementar a regra de cada categoria a partir do diploma aplicável: parcela contabilizada, limite/base próprios, documentação e exercício de imputação; demonstrar o efeito com sinal nos totais. Nos exercícios anteriores, distinguir o que era imprevisível/manifestamente desconhecido no encerramento.",
+      "blocking_scope": "Só a categoria ou parcela ainda sem regra; os acréscimos36a/b/c/g, juros ordinários e periodização corrente/seguinte demonstrados permanecem utilizáveis. Eventual tributação autónoma pertence aL7."
+    },
+    {
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+      "resolution_condition": "Corresponder categoria/tabela prevalecente, método, entrada em uso, vida útil, base depreciável e quotas contabilizadas/fiscais acumuladas; implementar o cálculo e a reconciliação que impeçam dupla dedução.",
+      "blocking_scope": "Só os activos/métodos afectados. Computadores25% e servidores20% no recorte anual constante e a perda corrente já demonstrada não são reabertos."
+    },
+    {
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+      "resolution_condition": "Ligar os meses e factos de início/cessação/transição ao período fiscal; implementar os efeitos sobre quotas e contagem das perdas. Para outra moeda, identificar os eventos/datas e a regra de conversão anual aplicável, reutilizando o motor cambial aceite.",
+      "blocking_scope": "Só o período ou origem cambial sem reconciliação. Os períodos anuais emMZN e oEP com imputação documentada conservam o cálculo demonstrado."
+    },
+    {
+      "pending_case_or_mapping": "Representação fiscal de fracções de unidade/cêntimo.",
+      "resolution_condition": "Identificar a instrução de representação/arredondamento da edição/campo aplicável ou obter esclarecimento específico daAT; então implementar essa regra conservando o valor racional original. O exemplarM20A.1 pede meticais sem centavos, mas isso não determina sozinho como arredondar uma fracção.",
+      "blocking_scope": "Só a transcrição do valor não exactamente representável. Os cálculos racionais e os valores exactamente representáveis permanecem disponíveis; não é necessária nova validação genérica das fontes."
+    },
+    {
+      "pending_case_or_mapping": "M20A.1: discriminação de vendas/serviços, fornecimentos/outros gastos, imposto sobre o rendimento e resultado líquido; M22: campo200 e detalhe dos restantes ajustamentos.",
+      "resolution_condition": "Reutilizar a origem financeira, recolhendo apenas a classificação em falta e o imposto contabilizado; reconciliar resultado antes/depois de imposto e cada ajustamento com a edição aplicável. Não usar a colecta simulada como imposto contabilizado. Completar as correspondências por campo e demonstrar a recuperação/exportação.",
+      "blocking_scope": "Só os campos sem correspondência. M20A.1/Q4 contas6.1.1/6.2/6.5/6.9 e M22 campos259/260,269/270,276/277/278 e300 conservam a preparação parcial demonstrada."
+    },
+    {
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+      "resolution_condition": "Identificar a edição do formulário de destino e corresponder explicitamente o resultado líquido a essa edição; registar a remissão corrigida sem substituir os exemplares ou reutilizar fórmulas antigas por aproximação.",
+      "blocking_scope": "Só esse transporte entre edições; não bloqueia os cálculos independentes nem os outros campos já correspondidos."
+    }
+  ],
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+  "L7_L8_own_scopes": true,
+  "documentary_divergence": "Only result transfer M20A.1 field201/Q8 versus PDFM22 field200/Q10;independent calculations and mapped fields remain available",
+  "L5_ten_questions": "unchanged;only dependent cases blocked;no new research",
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+  "proof_files": {
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+}

docs/investmoz/simulations/irpc-l6-taxable-base-qa-20261025.json

@@ -0,0 +1,385 @@
+{
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+  "branch": "codex/irpc-l6-taxable-base-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-base-qa-20261025",
+  "scope": "2026 resident general regime,declarative method,ordinary annual own fiscal losses,same taxpayer,complete corrected balances. Explicit proposed utilisation within balance/profit;no FIFO or percentage cap assumed. No positive-benefit rule,transferred losses,special/short periods or negative current-result base implemented.",
+  "implemented": [
+    "Reuse calculated taxable profit,no re-entry of6700;optional reuse of existing same-opportunity MRFTA NUIT preserves deliberate edits",
+    "Loss ledger by origin year,NUIT,assessed/corrected fiscal amount,previous use and explicit proposed current use;source/reference and ordinary-period/general-activity/balance facts",
+    "Five subsequent ordinary fiscal years41(1),activity/object restriction41(7),specific indirect/partial-exempt/transparency/correction/short-period dependencies identified",
+    "Expired or changed-object exclusions visible;positive request against excluded loss is not silently ignored",
+    "Cap by available balance and total profit;no implicit allocation order;negative base prevented through explicit reconciliation",
+    "Known benefits zero,declared absence and missing information kept separate;positive benefit amount recorded but no arbitrary subtraction15(4)",
+    "No official loss balance consumption on calculation/save/repeat;source uses unchanged",
+    "Optional calculationversion3 preserves currentversion2 and histories1/2;changed input makes onlynewresult stale",
+    "PrivateAPI create/update/recovery,UI and HTML/dossier from recovered known/missing payloads"
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+}

docs/investmoz/simulations/irpc-l6-taxable-profit-qa-20261025.json

@@ -0,0 +1,384 @@
+{
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+    "unsupported_case": "Known positive variation500 or positive depreciation or financial interest remaining -> amount visible,profit indeterminate",
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+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.73s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 988",
+    "# pass 988",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "frontend_tests": 15,
+    "API_tests": 1,
+    "API_assertions": 97,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "existing guarded procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component/classification/taxstate/fractions/recover/export/independentcolecta",
+    "accepted_proofs": "reused"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "mapped": "net3120+depreciation10→profit/base3130→colecta1001.60MZN unchanged",
+    "fraction": "M20 amount300.50=601/2 kept exact;no fiscal rounding presumed",
+    "own_booktax": "net2800 known with booktax320;ownM22code pending,not213 ofothers",
+    "FX_assumptions": "preserved and explicit;no fiscal annual conversion confirmation",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": {
+    "installed_scope_reference": "5aaf1a56",
+    "implementation_remaining": [
+      {
+        "case": "Amortizações e quota de aluguer36h restantes",
+        "example": "Ar condicionadoII/3/3,12,5%,fora dos10códigos implementados;bem usado com vida esperada e quotas anteriores documentadas.",
+        "resume": "Acrescentar catálogo e variantes previstas nas fontes aceites:usados/abertura/reparações/reavaliação,uso intensivo/concessões/peças/intangíveis,transição e excepções de método/vida útil,art17 em período curto e quota36h automática. Implementar só o caso escolhido e provar o delta;sem aguardar validação genérica daAT.",
+        "affected": "Só activo,método ou quota ainda não suportados;amortizações demonstradas preservadas."
+      },
+      {
+        "case": "Custos e periodizações específicos",
+        "example": "Campanha de lançamento300 com imputação por3exercícios;obra com receita antecipada positiva em vez do zero demonstrado.",
+        "resume": "Implementar36-A e articulação com36n,reforços financeiros28(3),19(5)/19(6) e18(6–10),com saldos/condições do caso. Autorização de mudança de método apenas quando a disposição aplicável a exigir. Provisões sectoriais dependem primeiro da norma específica indicada abaixo.",
+        "affected": "Só campanha,obra ou periodização específica;limites/provisões ordinários e casos já demonstrados mantidos."
+      },
+      {
+        "case": "Períodos e sequência de perdas",
+        "example": "Transição de4meses seguida dos períodos posteriores:aplicar a exclusão de contagem de41(5) ao período7(4)d,sem contar apenas anos civis.",
+        "resume": "Representar a sequência efectiva de períodos/perdas e acrescentar datas parciais,liquidação/períodos superiores a12meses e outros exercícios com regra/taxa aplicável. Não há nova pesquisa necessária para repetir o recorte de meses completos2026 já entregue.",
+        "affected": "Só período ou utilização de perda dependente;lucro independente e semestres demonstrados preservados."
+      },
+      {
+        "case": "Desdobramentos contabilísticos e quadros/anexos M20/M22 restantes",
+        "example": "Imposto próprio200 já incluído no plano e320 exterior:discriminar as duas componentes sem duplicar gasto;contas fora das6linhas financeiras ainda não transportadas.",
+        "resume": "Acrescentar o desdobramento e as correspondências dos quadros/anexos escolhidos,reutilizando dados existentes. Campos sem correspondência aguardam a referência concreta abaixo;os outros componentes podem ser implementados/provados separadamente.",
+        "affected": "Só componente/conta/campo ainda não suportado;valores e campos correspondidos preservados."
+      },
+      {
+        "case": "Saldos em moeda estrangeira",
+        "example": "Crédito final100USD não é soma das receitas convertidas por mês.",
+        "resume": "Implementar reconciliação de saldo e conversão pela data/regra que vier identificada,usando o motor cambial já entregue. A selecção mensal para simulação continua disponível;esta tarefa não cria outro mecanismo cambial.",
+        "affected": "Só saldo/conversão fiscal dependente da regra;plano e pressupostos mensais permanecem disponíveis."
+      }
+    ],
+    "documentary_clarifications": [
+      {
+        "case": "Edição e campos M20/M22",
+        "example": "M20A.1/D35 remete201/quadro8;PDF M22 usa200/quadro10. Imposto próprio320 não pertence ao213 de outrem;quota recuperada−26 não tem campo de dedução confirmado.",
+        "resume": "Obter exemplar compatível ou instrução que identifique edição/período,campo e sentido do transporte. Para periodização/obras/reversões ainda sem campo,identificar a correspondência específica. Até informação nova,manter valores/efeitos sem código presumido e não repetir pesquisa.",
+        "affected": "Só transporte,campo e somas dependentes;resultado líquido próprio,260/278/300 e demais campos conhecidos mantidos."
+      },
+      {
+        "case": "Representação fiscal de fracções",
+        "example": "M20:300,50=601/2MZN,num exemplar que pede meticais sem centavos;M22:1/300MZN não é um número exacto de cêntimos.",
+        "resume": "Identificar instrução de representação/arredondamento da edição/campo ou esclarecimento específico. Conservar a fracção até lá;não deduzir regra de arredondamento apenas do rótulo «sem centavos».",
+        "affected": "Só transcrição não exactamente representável;inteirosM20,cêntimos exactosM22 e cálculo racional preservados."
+      },
+      {
+        "case": "Articulação de limites em combinações não demonstradas",
+        "example": "Combustível100,comprovado80,viatura de passageiros sem excepção:36h/i com36(4). Provisão de créditos200 num período curto de3meses:limite anual por corresponder.",
+        "resume": "Esclarecer especificamente a articulação h/i/36(4) e a base/limite dos períodos curtos de publicidade/créditos,se houver proporcionalização aplicável. Não somar exclusões,anualizar ou repartir por presunção. Retomar só perante referência/resposta concreta para o exemplo.",
+        "affected": "Só combinação ou limite do período;casos independentes com regra já aplicada mantidos."
+      },
+      {
+        "case": "Regra fiscal de conversão anual",
+        "example": "PlanoUSD com64MZN/USD por mês é pressuposto sintético de simulação,não confirmação da data/taxa fiscal anual ou da cotação do saldo final.",
+        "resume": "Identificar disposição/âmbito,data,base e taxa/boletim aplicáveis ao resultado e,quando necessário,ao saldo. Reutilizar o motor existente e demonstrar só a correspondência nova;sem taxa actual por defeito ou nova ronda da pesquisa anterior.",
+        "affected": "Só confirmação fiscal anual e saldo dependente;conversões mensais documentadas de simulação mantidas com os avisos."
+      },
+      {
+        "case": "Norma sectorial de provisões reguladas",
+        "example": "Provisão200 de uma entidade financeira sujeita ao28d não herda os1,5%/6% do regime ordinário29.",
+        "resume": "Identificar sector,regulador,norma de supervisão aplicável e saldos/condições necessários,antes da implementação específica. A fonte oficial fornecida é aceite;falta a regra concreta do caso,não certificação genérica da fonte.",
+        "affected": "Só provisão regulada respectiva;provisões ordinárias demonstradas preservadas."
+      }
+    ],
+    "sources_reused": [
+      {
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+        "sha256": "b12df09899cbbf53fdb066f24dbe4852400b2d4bff01627e16e64c56f9860780"
+      },
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+        "sha256": "167267f23a59cebfa874e46bf0238675fd7f92b4ee4e4c12cd0fda6ff3a99df5"
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+        "sha256": "a893c0608977a4b2b2a40379b2d54534f3ae96b082c0c64e43b4e2392b9152d9"
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+}

docs/investmoz/simulations/irpc-l7-cessation-prior-qa-20261026.json

@@ -0,0 +1,861 @@
+{
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+  "branch": "codex/irpc-l7-cessation-prior-qa-20261026",
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+  "version": "IRPC-normal-adjustments/13",
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+  "scope_choice": "2025/2026 is demonstrated implementation coverage,not a new legal date restriction",
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+      "positivePEC/creditorderlimitscarry",
+      "autonomoustaxsettlement",
+      "specialperiods/foreigncurrencypayments",
+      "interest/penalties/calendar/guideremittance",
+      "AT submission/refundprocessing",
+      "unmappedM20M22fields"
+    ],
+    "sources_reused": [
+      {
+        "file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\Lei-34-2007-BR52.pdf",
+        "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
+        "articles": "CIRPC63/67",
+        "PDF_pages": [
+          18,
+          19
+        ],
+        "official_source_acceptance_preserved": true
+      },
+      {
+        "file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\Decreto-9-2008-BR16.pdf",
+        "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697",
+        "articles": "RIRPC21/27",
+        "PDF_pages": [
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+          7
+        ],
+        "official_source_acceptance_preserved": true
+      },
+      {
+        "file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "articles": "Lei12/2025 IRPC67/version2026",
+        "PDF_pages": [
+          18,
+          19,
+          20
+        ],
+        "official_source_acceptance_preserved": true
+      }
+    ],
+    "global_effort": {
+      "initial_L8_L14_reference_hours": [
+        240,
+        416
+      ],
+      "is_current_remainingforecast": false,
+      "reconciliation_before_globalforecast": [
+        "implemented/reusable vs remainingcode perlot",
+        "reuseacceptedproofs;no duplicate sharedcomponentestimate",
+        "documentarywait separately",
+        "L1-L7residuals,integration/delivery,L15-L16 included"
+      ]
+    },
+    "L7_partial": true,
+    "L8_final_still_not_implemented": true
+  },
+  "global_effort_forecast_not_assumed": true,
+  "L6_operational_delimited": true,
+  "L7_partial": true,
+  "L8_final_separate": true,
+  "SGF_TEMPO_untouched": true
+}

docs/investmoz/simulations/irpc-l7-combinations-qa-20261026.json

@@ -0,0 +1,614 @@
+{
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+  "date": "2026-10-26",
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+  "documentation_baseline": "f33d99b4",
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+  "optional_input": "special.combinations version1;document presence/absence of specific/other benefits and express exception;reuse existing qualification/period/assets",
+  "scope": "CIRPC12 qualified pure cooperative + genericCBF16;separate expense61(4);CBF4/13 incompatibility of specific+generic without express exception;unmapped exception/other benefit remain indeterminate",
+  "calculation_order": [
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+    "existing taxablebase deductions/losses",
+    "16percent on fullyeligible cooperativebase",
+    "35percent autonomous expenses separately",
+    "L8 final remains unknown"
+  ],
+  "positive_unmapped_L6_benefit_not_reapplied": true,
+  "runtime_delta": {
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+    "resources/js/lib/irpc-normal.ts": "4741c2bdecb8570fe786e51f777c633da34dcb0052bb000f9b63ebfde48b1f4a",
+    "resources/js/components/simulation-irpc-special.tsx": "bb567f06cf2c844419341fa298751752ef94a2f493972d28f68b5f2245b95e00",
+    "resources/js/lib/irpc-special-combinations.ts": "b638fdf96e33a27c1c73492fb5690c7b170ecbe97dd4ad9881465b2c4eaa6a22"
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+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
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+      ],
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+    "resources/js/components/educational-article-card.tsx",
+    "resources/js/components/sector-content.tsx",
+    "resources/js/components/sector-entry.tsx",
+    "resources/js/pages/portal/services.tsx",
+    "resources/js/pages/portal/why-invest.tsx",
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+  ],
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+  "served_revision_not_rechecked_this_QA": true
+}

docs/investmoz/simulations/irpc-l7-common-delivery-20261026.json

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+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
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+            "kind": "added",
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+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
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+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
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+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
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+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Preparar qualificação L7": [
+        "assets/services-BSj1SuMk.js"
+      ],
+      "Despesas — imposto autónomo": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Cooperativa — redução da taxa": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Amortizações aceleradas": [
+        "assets/services-BSj1SuMk.js",
+        "assets/project-dossier-KEyrPtc6.js"
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+        "assets/project-dossier-KEyrPtc6.js"
+      ],
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+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Saldo final — âmbito L8": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-BSj1SuMk.js"
+      ]
+    },
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+        "sha256": "ea1a3812cbced72f4df115e8e379ae6d2307e97b2152d288b1c80d357f03f78b"
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+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
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+    "simulator_entry": "assets/app-ByAQSjfI.js",
+    "existing_fiscal_availability": {
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+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
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+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
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+    "installed": {
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+      "release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
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+      "content_imports": 0
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+      "release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
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+      "content_imports": 0,
+      "requested_commits": [
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+    },
+    "log_file": "1793012270105316629.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 33.69s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1007",
+      "# pass 1007",
+      "# fail 0"
+    ],
+    "log_bytes": 287128
+  },
+  "concurrent_main_reconciliation": {
+    "QA_candidate": "ab2ff2fdbcbe6fb94f03e4bc4cc7ccbd647d94fc",
+    "concurrent_main": "a2122dc34cc9d3e8b64938c3d6b31cc36f336154",
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docs/investmoz/simulations/irpc-l7-common-qa-20261026.json

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+            "delivery_user_agent": true,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
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+            "session_lifetime_minutes": 120,
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+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
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+            "delivery_user_agent": false,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
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+            "delivery_user_agent": true,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
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+            "kind": "deleted",
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+              "user_agent",
+              "payload",
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+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
+          },
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+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": false,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+      "branch": "main",
+      "built_at": "2026-10-26T13:34:38.155848+00:00",
+      "manifest_sha256": "a19a56e9ecf5e15cdbac92baefa483af70905a530c39927d30f0abfaaebcdf3f"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/12": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "IRPC-normal-adjustments/13": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "Preparar CBF16 para início de actividade": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "Preparar CBF16 para cessação e quotas anteriores": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "sem consumo de saldos oficiais": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "Preparar CBF16 com duodécimos": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "CBF16 — duodécimos reutilizados de L6": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "Suporte dos duodécimos CBF16": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "Manter preparação anual CBF16": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "CBF16 por duodécimos — ": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "diferença adicional:": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-MN0piFXE.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-CNhBEvbI.js",
+        "status": 200,
+        "sha256": "b9b847d250ac7868f3751371cd49009a3b7d6ad88bdbcb18890b711157508074"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-Dwp9X13w.js",
+        "status": 200,
+        "sha256": "3b102fdc35d71ba203451d784264e949f2fec8ad55de84ecdee44a4920dc35c2"
+      },
+      {
+        "file": "assets/project-dossier-MN0piFXE.js",
+        "status": 200,
+        "sha256": "7dc6c894ba3b9cd83dea620c0f6412fdb219d75970e15a5e2e81af479066c3d6"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-BLx8DOj2.js",
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+      "release": "/var/www/investmoz-homologacao/releases/632dc06930d6b4f1b012feb3b4daa3b1cfc53f39-4c020686",
+      "previous_release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+      "release": "/var/www/investmoz-homologacao/releases/632dc06930d6b4f1b012feb3b4daa3b1cfc53f39-4c020686",
+      "previous_release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39"
+      ],
+      "finished_at": "2026-10-26T13:34:41.383616+00:00"
+    },
+    "log_file": "1793021473834371945.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 32.94s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1042",
+      "# pass 1042",
+      "# fail 0"
+    ],
+    "log_bytes": 296124
+  },
+  "accepted_QA_proofs_reused": {
+    "irpc-l7-start-period-qa-20261026.json": {
+      "new_frontend_tests": 9,
+      "API_tests": 1,
+      "API_assertions": 97,
+      "API_database": "simulator_fiscal_delta_20261021_test",
+      "API_host": "127.0.0.1",
+      "API_port": 55441,
+      "API_transaction_rollback": true,
+      "wayfinder_with_form": true,
+      "typescript": true,
+      "isolated_build": true,
+      "HTML_financial_dossier_from_5_API_recoveries": true,
+      "actual_component": {
+        "actualComponent": true,
+        "explicitStartOptionAndCancel": true,
+        "reuseL6PeriodEvidenceExplicit": true,
+        "assetsAndPeriodUnchanged": true,
+        "missingPreservesNormal1001_60": true,
+        "sixActualMonths50Normal75Accelerated60Cap10Additional": true,
+        "simulatedColecta998_40": true,
+        "exactFraction5over3": true,
+        "saveRecoveryDownload": true,
+        "negativeAbsenceDistinct": true,
+        "L8FinalUnknown": true,
+        "errors": []
+      }
+    },
+    "irpc-l7-cessation-prior-qa-20261026.json": {
+      "new_frontend_tests": 11,
+      "API_tests": 1,
+      "API_assertions": 123,
+      "API_database": "simulator_fiscal_delta_20261021_test",
+      "API_host": "127.0.0.1",
+      "API_port": 55441,
+      "transaction_rollback": true,
+      "wayfinder_with_form": true,
+      "typescript_after_main": true,
+      "build_after_main": true,
+      "HTML_financial_dossier_from_7_API_recoveries": true,
+      "UI": {
+        "actualComponent": true,
+        "explicitPreparationAndCancel": true,
+        "missingOnlyDependentL7": true,
+        "assetsAndPeriodNotEdited": true,
+        "prior15RecoveredWithin75DeductionAdditional25": true,
+        "prior35RemainingNotConsumed": true,
+        "annual30RecoveredWithin150DeductionAdditional50": true,
+        "cessationDoesNotImplyAssetExit": true,
+        "documentedExit5MonthsExact125over6": true,
+        "saveRecoverDownload": true,
+        "negativeAbsenceDistinct": true,
+        "accepted12DoesNotGainConflictingInput": true,
+        "L8FinalUnknown": true,
+        "errors": []
+      },
+      "accepted_ba83_proofs_reused_not_rerun": true
+    }
+  },
+  "no_custom_QA_suite_repeated": true,
+  "demonstrated_example": {
+    "normal_deduction_MZN": "50",
+    "accelerated_deduction_MZN": "75",
+    "prior_recovered_included_in_75_MZN": "15",
+    "additional_deduction_MZN": "25",
+    "prior_remaining_arithmetic_MZN": "35",
+    "colecta_simulated_MZN": "993.60",
+    "declared_prior_balances_unchanged": [
+      "150",
+      "100",
+      "50"
+    ],
+    "official_balances_consumed": false,
+    "final_balance": "L8_not_calculated"
+  },
+  "remaining_L7": "cumulation and remaining implementation/document dependencies retained in same matrix;no full completion",
+  "next_scope": "qualify combinations per applicable dispositions and segregated parcels;do not add positive benefits or apply automatic global cumulation",
+  "L6_operational_delimited": true,
+  "L7_partial": true,
+  "L8_final_separate": true,
+  "SGF_TEMPO_untouched": true
+}

docs/investmoz/simulations/irpc-l7-months-delivery-20261026.json

@@ -0,0 +1,532 @@
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+    "target": {
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+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "a4e23c6647eeb88ad14b697fafb4728be34118ad0fcfb73f02430fdc8a29135c",
+    "files_sha256": "11143477968fecb78ddccaba1d36842fa18c1ccf0f2c84ae60704b4cbe4c8274",
+    "restore_verified": false
+  },
+  "restore": {
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+    "tables_verified": 174,
+    "container_network": "none",
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+    "port": 55441,
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+        "path": "/var/lib/docker",
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+    "space_guard_satisfied": true,
+    "current_release_entry_reference": 31179,
+    "inodes_available_vs_reference": true,
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+    },
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+      "content_imports": 0
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+    "preserved_L3_ISPC_FX_runtime_files_verified": 60,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
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+    "changed_tables": {
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+          "checksum": "716daf400150d9b23980e9c93b3e2f69"
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+          "checksum": "512b1ff328aa6bd8c495408be1ab804f"
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+          "checksum": "8f0c8ef146080d0b1bea08aaaddf0446"
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+      "relations": 28,
+      "geometries": 408
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+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
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+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
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+    "sessions": "anonymous sessions from delivery user-agent or exactUA/time correlated with nginx public request;deleted sessions individually expired beyond configured lifetime,normal database session garbage collection(config/session lottery2/100)",
+    "delta": {
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+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
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+            "kind": "updated",
+            "fields": [
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+            ],
+            "key_pattern": "investemoz-cache-{hash}",
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+            "expiration_unchanged": false,
+            "throttle_timer_pair": true,
+            "same_value_home_cache_expiry_refresh": false
+          },
+          {
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+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true,
+            "same_value_home_cache_expiry_refresh": false
+          },
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+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
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+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false,
+            "same_value_home_cache_expiry_refresh": false
+          }
+        ]
+      },
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+        "after_rows": 20,
+        "changes": [
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+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": false,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "26b9b547d6b141fc234b6ea7dac11a679e4bcc54771dfccfcd48a0a5e5abd472",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "db3bcd670b9bafa55a0eb8069cdb3687fd0b7af8640fb4dc464c8adda4aaeccb",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "branch": "main",
+      "built_at": "2026-10-26T12:39:22.332516+00:00",
+      "manifest_sha256": "ce3110f77afcaefb5943e50fff77cc8feb34b4c1af20aea1fb64602ffa739264"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/11": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "Preparar CBF16 com duodécimos": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "CBF16 — duodécimos reutilizados de L6": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "Suporte dos duodécimos CBF16": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "Manter preparação anual CBF16": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "CBF16 por duodécimos — ": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "diferença adicional:": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-BFw3okex.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-BE3GlToo.js",
+        "status": 200,
+        "sha256": "ff2cddc6e148022c6358910dc7bc3deb002887fc9851c2a46bb2ce69b9c39aaa"
+      },
+      {
+        "file": "assets/project-dossier-BFw3okex.js",
+        "status": 200,
+        "sha256": "7d7263d2fb030111d5ea842eb0ee8b98565e9208b6c8ad7dfd4ff58e4a4b1346"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-BDq13GEq.js",
+        "status": 200,
+        "sha256": "05d13e2e1f454db1f6430de4882468ade75f130b3044f781e68853e4367a1732"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-C9i2PsI1.js",
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "0bd5d495505d512088887efd3dc5c61f645b1647"
+      ],
+      "finished_at": "2026-10-26T12:39:25.297008+00:00"
+    },
+    "log_file": "1793018162607468190.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 30.45s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1022",
+      "# pass 1022",
+      "# fail 0"
+    ],
+    "log_bytes": 290854
+  },
+  "accepted_QA_proofs_reused": {
+    "frontend_new_tests": 15,
+    "API_tests": 1,
+    "API_assertions": 89,
+    "API_database": "simulator_fiscal_delta_20261021_test",
+    "API_port": 55441,
+    "API_identity_guard": true,
+    "API_transaction_rollback": true,
+    "API_to_report_cases": 5,
+    "UI": {
+      "actualComponent": true,
+      "explicitOptionalMonthlyDoesNotEditAssets": true,
+      "cancelPreservesDeliveredAnnual": true,
+      "missingSupportPreservesNormalReference": true,
+      "L6TimingEditedAndReused": true,
+      "quota75LimitedTo60Additional10": true,
+      "OctoberUses3MonthsAdditional12_50": true,
+      "exactFraction25over6": true,
+      "saveRecoveryDownload": true,
+      "negativeAbsenceDistinct": true,
+      "finalL8Unknown": true,
+      "errors": []
+    },
+    "Wayfinder_with_form_generated": true,
+    "typescript_noEmit": true,
+    "QA_build": true,
+    "unaffected_functional_suites_repeated": false
+  },
+  "demonstrated_example": {
+    "normal_quota_MZN": "50",
+    "CBF16_quota_MZN": "75",
+    "deduction_after_accounting_cap_MZN": "60",
+    "additional_deduction_MZN": "10",
+    "colecta_simulated_MZN": "2016",
+    "final_balance": "L8_not_calculated"
+  },
+  "next_compatible_QA_scope": "CBF16 for a resident beginning activity during2026:documented short period and monthly asset timing reused from L6;explicit scope;no cessation/transition/priorquotas/cumulation",
+  "L7_partial": true,
+  "L6_and_first_L7_treatments_preserved": true,
+  "L8_final_settlement_separate": true,
+  "SGF_affected": false,
+  "cleanup_executed": false,
+  "new_private_synthetic_writes_on_active": 0,
+  "evidence": {
+    "backup.txt": "08e14e4dc56973954fdafb3ecca8fb586894e6d50188a0c450f714cc69bd442a",
+    "baseline.txt": "3838c6d8327fe90ef9f5e19dacaf9c2fcdd61f44d95127520a61da09399bd81c",
+    "capacity-after-backup.txt": "347647d26d78d4da2c21602f7ca9d58dbfdacf987af1a3dda8d13595790e0f58",
+    "installed-protected.txt": "d7c47360d40bcf1380ba419dbf55cffb84651bf11b3b073547328bfee0c76cb5",
+    "installed-public-delta.json": "1a882e238d57af6b7d8b551905011e39e8d5ade96852aeddca7e6c2e76df2df8",
+    "installed-public.txt": "d79a2ebea5691ed85fb432b3b5ec1e68fc83585431b86caa22b8c07f64e6b852",
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+    "manifest-served.json": "ce3110f77afcaefb5943e50fff77cc8feb34b4c1af20aea1fb64602ffa739264",
+    "operational-delta.txt": "ec794652c7de2e71ee3126d741c330961cde9b123477185c1f9bdb5b530b9afb",
+    "preflight.txt": "1bb024b6c1d66fc07ae0a181961729d4af532d3c51570c1aec06ca5b0039033a",
+    "preparation.json": "22c21051049a495d3aa98c83c3faaddad6ddd0200489647bb137cb5c7fdb5bcc",
+    "progress-1.txt": "4556381c15abcb5c96d6b675f328b6ee9baa20e9e83495becc58106a224dcaed",
+    "progress-2.txt": "c882b2b1c75e7e462f59b97fb4b4d570d772fb331c4d4676a660d94619b8c778",
+    "progress-3.txt": "1e02bd58bf4477f0573cecdcec6ec086820401a2628a02df7518a969d7115dc1",
+    "restore.txt": "7f987653a5a41b4e586bb88247548a3e4ab1ef94080fbef4d448dc2e249e1baa",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "3353b0b2e359627d9987fff4df576b5c466ba903235d60bbc40feac5d8082efa"
+  }
+}

docs/investmoz/simulations/irpc-l7-months-qa-20261026.json

@@ -0,0 +1,527 @@
+{
+  "status": "CBF16_monthly_QA_prepared_not_installed",
+  "date": "2026-10-26",
+  "branch": "codex/irpc-l7-months-qa-20261026",
+  "QA_workspace_reused_without_deleting_old_proofs": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026",
+  "installed_baseline": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+  "documentation_baseline": "aed020d19eff800ac970ac43b7e0b7a157df5486",
+  "version": "IRPC-normal-adjustments/11",
+  "optional_input": "special.acceleration.monthly version1 and explicit reference;no automatic date/value changes",
+  "delivered_version10_keys_models_histories_preserved": true,
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "a6efbece159a118c5900a6c0d1ebd7b57091b62853c0ad589538546b377aa184",
+    "resources/js/lib/irpc-normal.ts": "f21868298d050c72149bcc814858123cb5c7320a93399b30c994b09b5117087c",
+    "resources/js/components/simulation-irpc-special.tsx": "da8160778c75935e8b7061ed5722616240189be818e1e04f5711d5b14ec6672d"
+  },
+  "L6_depreciation_engine_unchanged": true,
+  "cases_recovered": {
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+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
+        "colecta": {
+          "numerator": "10096",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": {
+        "numerator": "6300",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "6300",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "2016",
+        "denominator": "1"
+      },
+      "additional_deduction": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "status": "calculated",
+      "monthly": {
+        "input": {
+          "version": 1,
+          "reference": "QA opção de duodécimos desde a entrada emuso,datas/meses do mesmo activoL6"
+        },
+        "period": {
+          "kind": "calendar",
+          "from": "2026-01-01",
+          "to": "2026-12-31",
+          "reference": "QA doze meses do plano correspondem ao ano civil completo",
+          "pending": []
+        },
+        "source": "CBF16 com Decreto72/2013 art9:taxa normal máxima ×1,5 ×duodécimos/12,meses reutilizados do mapaL6. Exercício anual civil2026,entrada emuso no ano,método constante,sem saída/quotas anteriores/cumulação. Dedução limitada ao contabilizado elegível e saldo fiscal;apenas diferença adicional,não nova amortização contabilística.",
+        "assets": [
+          {
+            "id": "accelerated1",
+            "assetId": "server",
+            "assetKey": "asset-server",
+            "description": "Máquina industrial existente QA",
+            "start": "2026-07-15",
+            "months": 6,
+            "taxBasis": {
+              "numerator": "1000",
+              "denominator": "1"
+            },
+            "normalRate": {
+              "numerator": "10",
+              "denominator": "1"
+            },
+            "acceleratedRate": {
+              "numerator": "15",
+              "denominator": "1"
+            },
+            "normalQuota": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedQuota": {
+              "numerator": "75",
+              "denominator": "1"
+            },
+            "normalDeduction": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedDeduction": {
+              "numerator": "60",
+              "denominator": "1"
+            },
+            "additionalDeduction": {
+              "numerator": "10",
+              "denominator": "1"
+            },
+            "applied": true,
+            "reason": "Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal."
+          }
+        ]
+      },
+      "final_balance": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "fraction": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "19055",
+          "denominator": "3"
+        },
+        "taxableBase": {
+          "numerator": "19055",
+          "denominator": "3"
+        },
+        "colecta": {
+          "numerator": "30488",
+          "denominator": "15"
+        }
+      },
+      "L7_profit": {
+        "numerator": "12695",
+        "denominator": "2"
+      },
+      "L7_base": {
+        "numerator": "12695",
+        "denominator": "2"
+      },
+      "L7_colecta": {
+        "numerator": "10156",
+        "denominator": "5"
+      },
+      "additional_deduction": {
+        "numerator": "25",
+        "denominator": "6"
+      },
+      "status": "calculated",
+      "monthly": {
+        "input": {
+          "version": 1,
+          "reference": "QA opção de duodécimos desde a entrada emuso,datas/meses do mesmo activoL6"
+        },
+        "period": {
+          "kind": "calendar",
+          "from": "2026-01-01",
+          "to": "2026-12-31",
+          "reference": "QA doze meses do plano correspondem ao ano civil completo",
+          "pending": []
+        },
+        "source": "CBF16 com Decreto72/2013 art9:taxa normal máxima ×1,5 ×duodécimos/12,meses reutilizados do mapaL6. Exercício anual civil2026,entrada emuso no ano,método constante,sem saída/quotas anteriores/cumulação. Dedução limitada ao contabilizado elegível e saldo fiscal;apenas diferença adicional,não nova amortização contabilística.",
+        "assets": [
+          {
+            "id": "accelerated1",
+            "assetId": "server",
+            "assetKey": "asset-server",
+            "description": "Máquina industrial existente QA",
+            "start": "2026-12-15",
+            "months": 1,
+            "taxBasis": {
+              "numerator": "1000",
+              "denominator": "1"
+            },
+            "normalRate": {
+              "numerator": "10",
+              "denominator": "1"
+            },
+            "acceleratedRate": {
+              "numerator": "15",
+              "denominator": "1"
+            },
+            "normalQuota": {
+              "numerator": "25",
+              "denominator": "3"
+            },
+            "acceleratedQuota": {
+              "numerator": "25",
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+}

docs/investmoz/simulations/irpc-l7-server-state-20261026.json

@@ -0,0 +1,270 @@
+{
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+  "previous_delivery_receipt": "irpc-l7-common-delivery-20261026.json",
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+        "total_bytes": 467909804032,
+        "available_bytes": 5922545664,
+        "total_inodes": 29089792,
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+        "available_bytes": 5922545664,
+        "total_inodes": 29089792,
+        "available_inodes": 21448231
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+        "mount": "/dev/md2 /      ext4",
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+        "total_bytes": 467909804032,
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+        "total_inodes": 29089792,
+        "available_inodes": 21448231
+      }
+    ],
+    "existing_pipeline_space_guard_excerpt": [
+      "        self.releases.mkdir(parents=True,exist_ok=True)",
+      "        if shutil.disk_usage(self.releases).free < 5 * 1024**3:",
+      "            raise RuntimeError('Insufficient free space for an isolated build; active release preserved')",
+      "        release=self.releases/(target+'-'+uuid.uuid4().hex[:8]);release.mkdir(mode=0o750)"
+    ],
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604",
+    "L7_delta_hashes_match": {
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+      "resources/js/components/simulation-irpc-special.tsx": true,
+      "resources/js/lib/irpc-normal-depreciation.ts": true,
+      "resources/js/lib/irpc-normal.ts": true,
+      "resources/js/lib/irpc-special.ts": true,
+      "resources/js/lib/project-dossier-report.ts": true
+    },
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+      "files": 369,
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+      "restore": {
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+        "container_network": "none",
+        "database": "irpc_l7_restore_20261026",
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+          "bytes": 153036740
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+        "backup-receipt.json": {
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+        "restore-receipt.json": {
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+          "bytes": 269
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+    "deployment_executed": false,
+    "cleanup_executed": false,
+    "active_data_writes": 0
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+    "same_partition_for_release_state_backup_tmp_docker": true,
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+    "existing_space_guard_plus_observed_backup_satisfied": true,
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+    "new_deployment_needed": false
+  },
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+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/10": [
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+      ],
+      "Preparar qualificação L7": [
+        "assets/services-BSj1SuMk.js"
+      ],
+      "Despesas — imposto autónomo": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Cooperativa — redução da taxa": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Amortizações aceleradas": [
+        "assets/project-dossier-KEyrPtc6.js",
+        "assets/services-BSj1SuMk.js"
+      ],
+      "novo ajustamento ao lucro:": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "colecta combinada:": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ]
+    },
+    "assets": [
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+        "file": "assets/project-dossier-KEyrPtc6.js",
+        "status": 200,
+        "sha256": "b6ae250a30b5030a6e40e7dfb140a3335ce6d5bc16835098d3d7c5828fc526c5"
+      },
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+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
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+        "sha256": "ea1a3812cbced72f4df115e8e379ae6d2307e97b2152d288b1c80d357f03f78b"
+      },
+      {
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+        "sha256": "5b1de561be552259de776a2dbaf4b49909a3edd2647fec7c296a96054c929a9f"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-ByAQSjfI.js",
+    "synthetic_private_writes": 0,
+    "method": "Read-only L7 revision/manifest/compiled delta/simulator entry;accepted functional proofs reused"
+  },
+  "accepted_proofs_reused": {
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+    "QA_API_assertions": 108,
+    "QA_UI_types_build": true,
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+    "prior_installation_files": 369,
+    "prior_preservation_runtime_files": 50,
+    "prior_originals": 31,
+    "new_functional_round": false
+  },
+  "next_compatible_QA_scope": {
+    "status": "delimited_for_next_QA_not_implemented",
+    "treatment": "CBF16 constant-method depreciation by monthly fractions for supported new assets entering service during2026",
+    "reuse": [
+      "existing asset IDs/classification and maximum normal catalogue rates",
+      "L6 monthly timing/financial source and normal reference result",
+      "existing qualification/source/title/provenance and versioned book"
+    ],
+    "first_case": "Civil annual2026,new supported industrial/agroindustrial machine or new project building entering service during the year;documented CBF eligibility,no previous quotas/no other benefits",
+    "acceptance": [
+      "normal vs accelerated quota and accounted/fiscal balance caps",
+      "additional effect only,without second deduction or changes to original asset/history",
+      "conditions true,false,missing and declared absence",
+      "calculation-save-recover-report with profit/base/colecta effects and final L8 balance unknown"
+    ],
+    "out_of_scope": [
+      "declining method",
+      "rehabilitated/used/revalued assets",
+      "recovery of previous quotas",
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+}

docs/investmoz/simulations/irpc-l7-start-period-qa-20261026.json

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+  "evidence_directory": "outputs/irpc-l7-start-period"
+}

docs/investmoz/simulations/irpc-l8-delivery-capacity-20261027.json

@@ -0,0 +1,95 @@
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+    "inodes_sufficient_against_reference": true,
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+  "notes_branch": "codex/irpc-l8-delivery-capacity-20261027"
+}

docs/investmoz/simulations/irpc-l8-first-qa-20261026.json

@@ -0,0 +1,382 @@
+{
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+    "same sourceKey L5 allocation cannot consume larger receipt twice",
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+        "denominator": "1"
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+        "denominator": "1"
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docs/investmoz/simulations/irpc-l8-first-scope-20261026.json

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+      "entregue": "Transcrição de liquidação de juros compensatórios, com montante/data/período/documento; ou ausência de atraso demonstrada por entrega integral e prazo documentado. Nenhuma taxa aplicada pelo motor para calcular juros.",
+      "resta": [
+        "Corresponder fonte, parâmetro/taxa e versão temporal aplicáveis ao cálculo automático dos juros da retenção; a referência MAIBOR12meses+2p.p. e a descontinuidade documentada não autorizam escolher MIMO/Prime como substituto.",
+        "Delimitar, na mesma operação, início/fim da contagem, natureza por conta/definitiva, base em dívida após entregas parciais, regra diária e arredondamento; distinguir compensatórios e mora sem cumulação presumida.",
+        "Implementar apenas os casos com regra completa e provar o novo delta: atraso com entrega integral/parcial, mudança de parâmetro se aplicável e dados/taxa ausentes. Reutilizar transcrição, persistência e relatórios já demonstrados."
+      ],
+      "condicao_de_fecho": "Cálculo reproduzível do caso suportado com fonte/versão, principal, taxa, dias e juros discriminados; sem parâmetro aplicável, juros continuam indeterminados e o principal mantém-se disponível.",
+      "nao_reabrir": [
+        "Registo de juros documentados",
+        "Conferência de entrega integral no prazo documentado",
+        "Gravação/recuperação/histórico/relatório já demonstrados"
+      ]
+    },
+    "cer_rubricas": {
+      "entregue": "Rubricas correntes correspondidas pelo rendimento e natureza; CER transcrito com referência. Ausência de CER, rubrica desconhecida e mistura de taxas/CER ficam pendentes. CER999 é exclusivamente fictício de QA.",
+      "resta": [
+        "Corresponder códigos CER a rubrica, natureza, rendimento e período com o catálogo/modelo/procedimento oficial aplicável; os números dos campos da guia antiga não são códigos CER por inferência.",
+        "Resolver apenas as rubricas ainda pendentes: digital/moeda electrónica, categorias especiais e outros rendimentos sem correspondência actual, incluindo casos por conta que não cabem nas rubricas já mapeadas.",
+        "Corresponder o tratamento de taxas/CER diferentes na mesma rubrica: conservar parcelas e documentos; não fundir taxas, calcular taxa média ou criar declarações/anexos por presunção.",
+        "Acrescentar casos dirigidos para cada nova correspondência e para código ausente, período incompatível ou rubrica desconhecida, mantendo casos independentes e cálculos anteriores."
+      ],
+      "condicao_de_fecho": "Cada novo caso liga rendimento/natureza/período ao CER e à rubrica com referência verificável e apresentação correcta; o catálogo parcial nunca implica cobertura integral.",
+      "nao_reabrir": [
+        "Preparação de um mês/ano",
+        "Bases/taxas/imposto/entregas provenientes do cálculo guardado",
+        "Separação de dispensas, retenções sofridas e outros períodos",
+        "Exportação HTML e dossier demonstrados"
+      ]
+    }
+  },
+  "database_migrations": 0,
+  "content_imports": 0,
+  "L5_integrally_completed": false,
+  "scope": "Period preparation,documentedinterestrecord andMRFTA reports only;notautomaticinterestnorcompleteCERmapping. Nexttwo-pointincrement staysQA.",
+  "evidence": {
+    "backup.txt": "151cbb1c3c4954da4679a9a2e54ba636afbd2e5c4b228f68ad4c236ae30663eb",
+    "installed-protected.txt": "32cff2aff1e1d7148af22820a8136267364efe3b4ede9cac3f7790f8f29bca5a",
+    "installed-public.txt": "82a8ae2b9113b83212f2b030abc537e1975d86b5597ed9385c67438f7d636549",
+    "integration.txt": "130dc00f5fafda21e09bfbfd1f934d630c03732127a60f21df69d075176950ae",
+    "operational-delta.txt": "e9c29d6e9691fb44f30eccc3041dfa3455905e6d5eb01410b8b898fcdf1f2f25",
+    "preflight.txt": "c87ceda50c49b392d55fd624bef9cc1f37cec9c1b888e4fded8c64d4b76ab60a",
+    "restore.txt": "d103daf999311fc6e6fd0a20f0b07162200ce5a14f1ad558f00be2fcb30d5943",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status1.txt": "f14354ab7188e19bf1188ec9ad9ed7d3834fac3996412cbda1d7436a418804fd",
+    "status2.txt": "a6fc5285be3f927ee0b1d882ae25f246d2026f0fe3b77d176e402ace6cf39b02",
+    "status3.txt": "193ef46c35707af20292cca967902aa265f90bfc1336189ea6e61b6dbb6cc9c9"
+  }
+}

docs/investmoz/simulations/ispc-l4-delivery-20261025.json

@@ -0,0 +1,397 @@
+{
+  "status": "installed_scoped_habitual_quarterly_ISPC_and_delta_verified",
+  "authorization": "Tempo25/10:concluir instalação6af7092e peloGit combackup/restaurofresco,conferirdelta,preservarL3eprovasaceites;ISPCnãoéintegralmenteconcluído.",
+  "candidate_installed": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "previous_installed": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+  "prepared_receipt": "ispc-l4-prepared-delivery-20261025.json",
+  "authenticated_preflight": {
+    "free_bytes": 7635865600,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
+      "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+      "release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "previous_release": "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+    "release_revision": {
+      "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+      "branch": "main",
+      "built_at": "2026-10-25T15:12:37.806036+00:00",
+      "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-ispc-l4-delivery-20261025/backup",
+    "created_at": "2026-10-25T15:25:16Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "files_sha256": "59917d3f0420dc8ede0562da70ae5f67877aa99f77313950f9e1d840b7505e3b",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "ispc_l4_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "active_database_writes": 0
+  },
+  "installed_protected_delta": {
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 9,
+    "L3_unchanged_runtime_files_verified": 11,
+    "documentary_files_verified": 17,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "81ca74112a72e3638ad335678ebfd0ef"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "e799b80b260c8c23326c72a5d7c52881"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 156,
+          "checksum": "5b29e80e2877c2e0bf0c81e046230987"
+        },
+        "after": {
+          "rows": 157,
+          "checksum": "e83a47d5ba184b55f1680f52ff7e0993"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "8d6ea77eb4b34d86d207362d583cfa8bf2880b907becd9b00398964482c6b4bd",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "2f251473865d14b953236ab95b1521764754d76abd79b58ca7d38c96dfe2fab1",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 156,
+        "after_rows": 159,
+        "changes": [
+          {
+            "key_sha256": "5045187d392f685b58ae0ce1749c84eb5a30c5ab441aa0e65cfc6d905d0180fa",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "3d45feddb6a0eafd7d40e3efe516866803e4432d922c6a6b6e839276d8461075",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "712b82ddcfb6f6af6a4ea5937ae2d5195976cf4c808e6202a4b234eef1560210",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "installed_public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "branch": "main",
+      "built_at": "2026-10-25T15:29:39.962545+00:00",
+      "manifest_sha256": "0761702f0aa0f54dd4e7dac14efadf290830c52a5762a97733d82f5332fb44a8"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "ISPC — enquadramento e opção": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — apuramento trimestral": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — retenção em aquisições ocasionais": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Conferir e guardar retenção ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Repartição do IVA documental em MZN": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Reconciliação da dedução anterior": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Cálculos indeterminados e condições para resolver": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Preparação dos quadros L3 e formalidades": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar acompanhamento D": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar substituições C": [
+        "assets/services-tj9wihZS.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-DlW49dDv.js",
+        "status": 200,
+        "sha256": "7002e22485098102c9a49e6f637a8818a4ecb153cf58f9c9cfb377e1b8a3d5a0"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-B9kwzlsI.js",
+        "status": 200,
+        "sha256": "c2b62654e0a286c0dfb16a44f3aac513064c8db305cccc827388de35cc6c720f"
+      },
+      {
+        "file": "assets/services-tj9wihZS.js",
+        "status": 200,
+        "sha256": "9e88d806f7c8e7193dda407ba1efe8bf720e5eeb76ca40798f3e6c4914e57f4b"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-CkfkH6Xv.js",
+    "existing_fiscal_availability": {
+      "data": {
+        "enabled": true,
+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
+    },
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline_status": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+      ],
+      "finished_at": "2026-10-25T15:29:42.957691+00:00"
+    },
+    "log_file": "1792941995601985924.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 31.63s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 782",
+      "# pass 782",
+      "# fail 0"
+    ],
+    "log_bytes": 227445
+  },
+  "archived_old_build_dependencies": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 8,
+    "free_before": 5531414528,
+    "free_after": 7635984384,
+    "receipt": "/var/backups/investmoz-build-dependencies-ispc-l4-20261025/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "accepted_QA_proofs_reused": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "manual_functional_tests_repeated": false,
+  "pipeline_checks": "Existing Git process mandatory checks only;no new discretionary functional round.",
+  "example": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_L4_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "L3": "Preserved;11runtimehashes,17originals and additive integrations verified. Specific residuals remain in existing matrix.",
+  "preserved_L3_amounts": {
+    "documentary_VAT_MZN": 16,
+    "deduction_this_route_MZN": 0,
+    "recognised_MZN": 12,
+    "received_MZN": 7,
+    "awaiting_receipt_MZN": 5
+  },
+  "residuals": "P001/P058awaitdefinedclarificationswithoutblocking;P084/P085closed;statistics/AIdeferred.",
+  "schema_migrations": 0,
+  "content_imports": 0,
+  "ISPC_integrally_completed": false,
+  "proof_hashes": {
+    "outputs/ispc-l4-delivery-20261025/preflight.txt": "985e4cabc9f4f80ee55f89aa9a20580c1bc3b691225241165b01cc66ba4b5d19",
+    "outputs/ispc-l4-delivery-20261025/backup.txt": "23f72466038eed5153c93408e5acd508b5c6a66fc0e4c3a9bd30a580367fe8ea",
+    "outputs/ispc-l4-delivery-20261025/restore.txt": "d0100e1378c2e0e8a4be61de640e0e331695721080bae16d8a7a708cf4d4eb83",
+    "outputs/ispc-l4-delivery-20261025/integration.txt": "d92b419bd0c57c7951d558039e1414acca4ec2abc47e5a9d2f2389b1401adf7c",
+    "outputs/ispc-l4-delivery-20261025/status-final.txt": "638710d6205b634b8ab8f8cf625ee308fb76c4fe7c21608130d2b79afba60e0c",
+    "outputs/ispc-l4-delivery-20261025/installed-protected.txt": "83231f0b6619828618188e7abb9337f6b5e92e4192f7e5a8bbf165f7d2b70a44",
+    "outputs/ispc-l4-delivery-20261025/installed-public-delta.json": "7b944512bd87b5fa99e83e554247f1567c5629481b2dcdf668b411f118849aa2",
+    "outputs/ispc-l4-delivery-20261025/operational-delta.txt": "e79fc1267ac6f06e0f2fe78a9ed00eb0cfc05b1ec1ab7bec92c61268e4acbd93",
+    "outputs/ispc-l4-delivery-20261025/compact-dependencies.txt": "236ebb16564acf706dd434186b20013b9c035dd201f5f728ebcaf1e3813e2053"
+  }
+}

docs/investmoz/simulations/ispc-l4-prepared-delivery-20261025.json

@@ -0,0 +1,285 @@
+{
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+    "docs/investmoz/simulations/ispc-l4a-eligibility-qa-20261025.json",
+    "docs/investmoz/simulations/l3-additional-delivery-20261025.json",
+    "docs/investmoz/simulations/l3-e-additional-coverage-qa-20261025.json",
+    "docs/investmoz/unification/traceability-and-manual.md",
+    "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+    "resources/js/components/simulation-form.tsx",
+    "resources/js/components/simulation-ispc-eligibility.tsx",
+    "resources/js/components/simulation-ispc-quarter.tsx",
+    "resources/js/components/simulation-ispc-withholding.tsx",
+    "resources/js/lib/ispc-eligibility.ts",
+    "resources/js/lib/ispc-quarter.ts",
+    "resources/js/lib/ispc-withholding.ts",
+    "resources/js/lib/project-dossier-report.ts",
+    "resources/js/lib/project-dossier.ts",
+    "tests/Feature/IspcQuarterDraftTest.php",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json",
+    "tests/frontend/ispc-eligibility.test.mjs",
+    "tests/frontend/ispc-quarter.test.mjs",
+    "tests/frontend/ispc-withholding.test.mjs"
+  ],
+  "runtime_delta": [
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+      "sha256_LF": "606e6e29f92323450433e8411b2064ba5f55b795a3376794ad1eb30729841c3c"
+    },
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+    },
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+  ],
+  "existing_integrations_additions_only": {
+    "resources/js/components/simulation-form.tsx": 6,
+    "resources/js/lib/project-dossier.ts": 6,
+    "resources/js/lib/project-dossier-report.ts": 1
+  },
+  "L3_runtime_preserved_unchanged": [
+    "resources/js/components/acquisition-beverage-restitution.tsx",
+    "resources/js/components/fiscal-calculation-gaps.tsx",
+    "resources/js/components/fiscal-l3-preparation.tsx",
+    "resources/js/components/simulation-acquisitions.tsx",
+    "resources/js/components/simulation-operations.tsx",
+    "resources/js/lib/iva-acquisition-bc.ts",
+    "resources/js/lib/iva-beverage-allocation.ts",
+    "resources/js/lib/iva-beverage-restitution.ts",
+    "resources/js/lib/iva-calculation-gaps.ts",
+    "resources/js/lib/iva-operations.ts",
+    "resources/js/lib/l3-form-preparation.ts"
+  ],
+  "L3_documentary_originals_preserved": 17,
+  "documentary_delta": [
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+    {
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+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
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+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    }
+  ],
+  "schema_runtime_PHP_configuration_dependencies_delta": false,
+  "P001_experimental_changes_excluded": true,
+  "accepted_QA_proofs_reused": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "accepted_proof_hashes_verified": {
+    "outputs/ispc-l4b-20261025/frontend-final.txt": "2b0ec25bb83505ec9ce8ace02e0860faeeac4ce233083859f9a502069944f49f",
+    "outputs/ispc-l4b-20261025/api.txt": "2a770d07561a1475973795d5bac01ce5d94ee8a91be1d57d9b0702c621b8284d",
+    "outputs/ispc-l4b-20261025/ui-recovered-report.txt": "234bae0f17ef84dd9928197bfa38ad4a8a05c2dae18051e1ea9bd88852bb84fa",
+    "outputs/ispc-l4b-20261025/build-final.txt": "9683e783fd6e457c89a747d4a1a6deb10ba00a034f7891cf69e4c1a0cb1f0073",
+    "outputs/ispc-l4b-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json": "30266584de9cacb0e4d771a9cc9c38838b62a3472583792e13effcd094247c39"
+  },
+  "compatible_build_and_types": "Already passed on identical runtime hashes;proofs reused,no rerun.",
+  "compiled_markers": {
+    "ISPC — enquadramento e opção": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "ISPC — apuramento trimestral": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "ISPC — retenção em aquisições ocasionais": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Conferir e guardar retenção ISPC": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Repartição do IVA documental em MZN": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Reconciliação da dedução anterior": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Cálculos indeterminados e condições para resolver": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Preparação dos quadros L3 e formalidades": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar acompanhamento D": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar substituições C": [
+      "assets/services-tj9wihZS.js"
+    ]
+  },
+  "public_baseline_readonly": {
+    "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+    "branch": "main",
+    "built_at": "2026-10-25T15:12:37.806036+00:00",
+    "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+  },
+  "examples": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_L4_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "preserved_amounts_L3": {
+    "documentary_VAT_MZN": 16,
+    "deduction_this_route_MZN": 0,
+    "recognised_MZN": 12,
+    "received_MZN": 7,
+    "awaiting_receipt_MZN": 5
+  },
+  "residuals": "P001/P058awaitdefinedclarificationswithoutblocking;P084/P085closed;L3residualsremaininexistingmatrix;statistics/AIdeferred.",
+  "execution_remaining": [
+    "Fresh authenticated destination/schema/data/configuration/permissions and disk comparison.",
+    "Fresh backup and verified isolated restore,without modifying active database.",
+    "Fast-forward integration via existing Git process only after guards pass;verify servedrevision,manifest,compiled L4/L3 markers and protected delta with equivalent identities/context."
+  ],
+  "backup_restore": "Not executed in preparation;prior L3 receipt preserved,not represented as fresh L4 backup.",
+  "main_changed": false,
+  "active_changes": false,
+  "Git_preparation": {
+    "feature_ref": "refs/heads/codex/ispc-l4-quarterly-qa-20261025",
+    "remote_verified": {
+      "refs/heads/codex/ispc-l4-quarterly-qa-20261025": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "refs/heads/main": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6"
+    },
+    "bundle": "outputs/ispc-l4-delivery-20261025/candidate.bundle",
+    "bundle_sha256": "2d1b690ffbca0cdcc2365d2f5c8cf9f4d34a3e64f9cb5bd4fa2ce23835143c4d",
+    "bundle_verified": true,
+    "main_pushed": false
+  },
+  "execution_scripts": {
+    "outputs/ispc-l4-delivery-20261025/backup.py": "f82ee71b83527e2e3b431f88aa24deb0433308f4c15a2873779068a21785c99d",
+    "outputs/ispc-l4-delivery-20261025/bridge.py": "b12bb51e68c0c3270ac9d127d20aaf69c04745837fb06788e9e1d37a623e3487",
+    "outputs/ispc-l4-delivery-20261025/installer-status.py": "47cf71d02bbbac76bdf8edf87ab9b69b88d6c610d4b1755e1da69060af8b02cf",
+    "outputs/ispc-l4-delivery-20261025/integrate-after-guards.py": "b2146ae221af4fa5f26f3a16ba7de22eb3d35fed2ff9b606f49065b0a9524171",
+    "outputs/ispc-l4-delivery-20261025/preflight.py": "d22ae1370f261cce91201830f39833d03019df5110be8aa5a9eccdfd639de55c",
+    "outputs/ispc-l4-delivery-20261025/reconcile-operational-delta.py": "d2e2ab7093594ab667b03f76ef7620120d7fd580e22edeb335b3c5c208493cd0",
+    "outputs/ispc-l4-delivery-20261025/restore.py": "51c03e0e590f3ad8d795334e67140f6de7c594fe52fb5ee9098b2da8bc508a3b",
+    "outputs/ispc-l4-delivery-20261025/verify-protected.py": "5acdb275e6bd5de5237000f8a8a27234f9d00be4bf1cd1cf71ecf24bc0a7f415",
+    "outputs/ispc-l4-delivery-20261025/verify-public.py": "e31052548421a2095d23435a716c34086542992fda3ede04f6ae3cd1d24f291b"
+  },
+  "execution_script_checks": "Python syntax checked;not executed against active target. Authenticated baseline,fresh backup/isolatedrestore andtimestamp guards prepared;disk comparison pending at execution.",
+  "guard_origins": {
+    "base_and_scope": "DecisãoTempo:preservarL3fa32 eentregar apenas âmbitoQA6af.",
+    "disk_5_GiB": "Requisito técnico do processo de entrega já existente;conferido no código emexecuçãoL3,sem criar regra organizacional.",
+    "backup_freshness_30_minutes": "Escolha técnica do script de integração;expiração exige actualizar preflight/backup-restauro,sem nova aprovação organizacional."
+  },
+  "superseded_by": "ispc-l4-delivery-20261025.json",
+  "installation_followup": "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+}

docs/investmoz/simulations/ispc-l4-quarterly-qa-20261025.json

@@ -0,0 +1,102 @@
+{
+  "status": "installed_scoped_habitual_quarterly_ISPC",
+  "matrix_anchor": "AUD-SIM-INT02",
+  "scope": "Actividade habitual ISPC2026/MZN, enquadramento/opção, cálculo trimestral e retenção12(3–4) delimitada. Não é encerramento de operações ocasionais próprias ou formalidades sem correspondência de modelo.",
+  "source": {
+    "file": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+    "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+    "citation": "Lei9/2025,republicaçãoISPC,arts8–12;PDF11/p2180(11),enquadramento2–5PDF10",
+    "application": "8(1)a selecciona taxa3/4/5 pelo volume anual2026 declarado e9 aplica-a à base trimestral; não repartir limites anuais por4 nem copiar acesso2025. Serviços12/15; cumulação usa taxa maior8(2).20%somenteparcela acima limite anual4.000.000 com acumulado anterior; cálculos racionais exactos."
+  },
+  "new_implementation": [
+    "Livro trimestral por contexto; receitas de cada trimestre e suporte explícitos,volume global do sujeito passivo confirmado; previsão anual distinta de ano encerrado reconciliado.",
+    "Elegibilidade actual e opção documentada reutilizadas; preparação apenas simula; opção posterior ao trimestre não retroage automaticamente.",
+    "Imposto/prestação/obrigação declarativa separados; inferior500 dispensa pagamento, não declaração;igual500 mantém pagamento. Não acumular dispensas nem deduzir custos/IVA.",
+    "Retenção5%separada para aquisições ocasionais a pessoa singular não inscrita3(3–4),ligadasàactividade,limiteglobalanual2.500.000;acima limiteindeterminado,semtruncar. Sem crédito contraimpostopróprio,mínimo500não aplicadoàretenção.",
+    "Gravação/recuperação mantém outros livros e históricos;alterações conservam resultado congelado até nova versão;relatório financeiro inclui grupoISPC."
+  ],
+  "verification": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "example": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "active_changes": false,
+  "schema_changes": false,
+  "rules_published_or_activated": 0,
+  "residuals": "P001/P058nãointerrompem;P084/P085fechados;L3residuaisapenasbloqueiamcasosdependentes;estatísticas/IAadiadas.",
+  "runtime_hashes": {
+    "resources/js/lib/ispc-quarter.ts": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129",
+    "resources/js/lib/ispc-withholding.ts": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4",
+    "resources/js/components/simulation-ispc-quarter.tsx": "0b950091e9204b2b20823694ea16dc94e4863914080542253966367a5580d62d",
+    "resources/js/components/simulation-ispc-withholding.tsx": "e688a8d6a2e1e20c1e10a85d33152d58a5c14867672cf4ffb834980ec1732f08",
+    "resources/js/lib/project-dossier-report.ts": "0db9f5fcb2929fd8340894bd13b74ee7c400af25e483ddfe5651002fd7160f49"
+  },
+  "proof_hashes": {
+    "outputs/ispc-l4b-20261025/frontend-final.txt": "2b0ec25bb83505ec9ce8ace02e0860faeeac4ce233083859f9a502069944f49f",
+    "outputs/ispc-l4b-20261025/api.txt": "2a770d07561a1475973795d5bac01ce5d94ee8a91be1d57d9b0702c621b8284d",
+    "outputs/ispc-l4b-20261025/ui-recovered-report.txt": "234bae0f17ef84dd9928197bfa38ad4a8a05c2dae18051e1ea9bd88852bb84fa",
+    "outputs/ispc-l4b-20261025/build-final.txt": "9683e783fd6e457c89a747d4a1a6deb10ba00a034f7891cf69e4c1a0cb1f0073",
+    "outputs/ispc-l4b-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json": "30266584de9cacb0e4d771a9cc9c38838b62a3472583792e13effcd094247c39"
+  },
+  "compatible_QA_preparation": {
+    "branch": "codex/ispc-l4-quarterly-qa-20261025",
+    "path": "C:\\laragon\\www\\portal-investidor-ispc-qa-20261025",
+    "base": "fa32a2b9",
+    "runtime_files": [
+      "resources/js/components/simulation-form.tsx",
+      "resources/js/components/simulation-ispc-eligibility.tsx",
+      "resources/js/components/simulation-ispc-quarter.tsx",
+      "resources/js/components/simulation-ispc-withholding.tsx",
+      "resources/js/lib/ispc-eligibility.ts",
+      "resources/js/lib/ispc-quarter.ts",
+      "resources/js/lib/ispc-withholding.ts",
+      "resources/js/lib/project-dossier.ts",
+      "resources/js/lib/project-dossier-report.ts"
+    ],
+    "runtime_hashes_match_accepted_QA": true,
+    "P001_runtime": "fa32a2b9 unchanged; experimental d1551dab runtime excluded",
+    "compatible_build": "exit0;outputs/ispc-l4b-20261025/compatible-build.txt",
+    "compatible_types": "exit0;outputs/ispc-l4b-20261025/compatible-types.txt",
+    "functional_proofs": "13frontend/API1-21/UIreport reused; no new functional round",
+    "installed": true,
+    "functional_source_commits": [
+      "479b6681",
+      "1b7ccfee"
+    ],
+    "candidate_commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+    "functional_candidate_commit": "49b448eb47df9ded3f906996e36c1d5ebd855741",
+    "installed_at_preparation": false,
+    "installed_commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+  },
+  "QA_status_before_delivery": "QA_demonstrated_eligibility_option_quarter_calculation_private_recovery_and_report_not_installed",
+  "installation_followup_20261025": {
+    "status": "installed_scoped_habitual_quarterly",
+    "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+    "receipt": "ispc-l4-delivery-20261025.json",
+    "QA_proofs": "preserved;no manual repetition",
+    "ISPC_integrally_completed": false
+  }
+}

docs/investmoz/simulations/ispc-l4a-eligibility-qa-20261025.json

@@ -0,0 +1,50 @@
+{
+  "status": "QA_partial_eligibility_and_separate_option_not_installed",
+  "matrix_anchor": "AUD-SIM-INT02",
+  "authorization": "Tempo25/10: preparar entrega compatível L3, reconciliar saldo e avançar L4 ISPC; P001 residual não bloqueia trabalho independente.",
+  "source": {
+    "path": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+    "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+    "law": "Lei9/2025, republicação ISPC; arts2–5,9-A/13; PDF10–11; vigência2026art6/PDF9",
+    "acceptance": "Fonte oficial aceite pela Tempo; sem segunda validação de proveniência ou aprovação genérica Fiscalista."
+  },
+  "scope": [
+    "Condições preliminares de acesso habitual em2026/MZN; pessoa,actividade nacional,volume anterior2025 ou previsão de início2026,contabilidade obrigatória e exclusões3(2).",
+    "Limite4.000.000 inclusivo; desconhecido permanece indeterminado e não vira zero; operação ocasional tem percurso próprio ainda não implementado.",
+    "Serviços liberais8(1)c:183dias versus184 à mesma entidade; não aplicar esta exclusão aos serviços8(1)b.",
+    "Opção separada de elegibilidade; seleccionarISPC não adopta regime nem alteraIVA/IRPS/IRPC.",
+    "Reutilização de perfil com diferenças e confirmação; nenhuma inferência de categoria,volume anual anterior ou opção a partir de vendas correntes.",
+    "Livro por contexto no snapshot existente; preserva mapas fiscais,histórico e resultados congelados; relatório do dossier inclui enquadramento e opção."
+  ],
+  "verification": {
+    "inventory_before_tests": "outputs/ispc-l4a-20261025/preservation-before-tests.json",
+    "new_frontend_tests": 12,
+    "frontend_result": "12 passed/0failed; outputs/ispc-l4a-20261025/frontend.txt",
+    "types": "exit0;outputs/ispc-l4a-20261025/types.txt",
+    "build": "exit0;outputs/ispc-l4a-20261025/build.txt",
+    "persistence": "serialização/recuperação e preservação dos livros/históricos cobertas nos novos testes; transporte privado existente reutilizado,sem nova rondaAPI",
+    "UI": "componente integrado;sem demonstração visual nova nesta passagem",
+    "synthetic_fixture": "outputs/ispc-l4a-20261025/calculated.json; não importada no activo"
+  },
+  "remaining_L4": [
+    "Apuramento trimestral e aplicação dos escalões3/4/5%,serviços12%,liberal15%,excesso20% e actividades mistas8; identificar correspondência exacta anual/trimestral antes do cálculo.",
+    "Mínimo trimestral500 e obrigação declarativa; retenção5% nas aquisições ocasionais próprias,limite2.500.000 e modelo; sem reutilizar taxa deIVA.",
+    "Percurso ocasional3(3–4),formalidades,modelos e prazos do regulamento aplicável; conferir apenas correspondências concretas necessárias,sem nova validação genérica.",
+    "Demonstração visual integrada e gravação privada deste incremento antes de propor entregaL4."
+  ],
+  "preserved": {
+    "L1": "131entregues;P001residual;P058parcial com exclusões",
+    "P084_P085": "fechados no âmbito operacional Tempo;sem pesquisa",
+    "L3": "candidata0f4df8a4 preparada,não instalada;saldo próprio não encerraL3",
+    "E_original": "16MZN documental/zero dedução nesta via/12 reconhecidos/7recebidos/5porreceber",
+    "statistics_AI": "adiadas"
+  },
+  "active_changes": false,
+  "schema_changes": false,
+  "runtime_hashes": {
+    "resources/js/lib/ispc-eligibility.ts": "1828cb2d696a6bd852078fc3f1cf90a6649c1f3a0df5bec0a72ac1d1f175b2eb",
+    "resources/js/components/simulation-ispc-eligibility.tsx": "38ebe2b2fd340e269ba6fdeec96f0d39d0594892b9cb968ec094b2c165346b42",
+    "resources/js/components/simulation-form.tsx": "5090175a3fee965795fb47ac7f673c5aafc3641c25d323be0be631178afae775",
+    "resources/js/lib/project-dossier.ts": "de70672560162ef94f1e5429f70c2466a8347e73b2d800da013c7c50e480091c"
+  }
+}

docs/investmoz/simulations/ispc-residual-delivery-20261025.json

@@ -0,0 +1,479 @@
+{
+  "schema_permissions_comparison": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "status": "installed_grouped_ISPC_residual_delta_verified",
+  "authorization": "Tempo: deliver grouped residual delta through Git with fresh backup/restore and delta verification; preserve habitual6af and L3; not full IRPS/ISPC completion.",
+  "candidate_installed": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+  "previous_installed": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-ispc-residual-delivery-20261025/backup",
+    "created_at": "2026-10-25T16:20:55Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "027d5dfdd06b317c9b480b1673b1b55b91cfb222f2720d039d62801733773cfe",
+    "files_sha256": "1857e41142879c97b0166277546dc01880326dbe832e5520a871cfbf19796d41",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "ispc_residual_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "027d5dfdd06b317c9b480b1673b1b55b91cfb222f2720d039d62801733773cfe",
+    "active_database_writes": 0
+  },
+  "authenticated_preflight": {
+    "free_bytes": 6490124288,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+    "release_revision": {
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "branch": "main",
+      "built_at": "2026-10-25T15:29:39.962545+00:00",
+      "manifest_sha256": "0761702f0aa0f54dd4e7dac14efadf290830c52a5762a97733d82f5332fb44a8"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "installed_protected_delta": {
+    "installed": {
+      "status": "installed",
+      "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+      "release": "/var/www/investmoz-homologacao/releases/5c0cb25cea7826811c389b55a64bcdf5e43b937f-32c4fd00",
+      "previous_release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 7,
+    "L3_unchanged_runtime_files_verified": 16,
+    "documentary_files_verified": 21,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "22eb03056dae006c1c92badee23e6109"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "eec58e1179f9023ab578cd1401bca5de"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 9,
+          "checksum": "cc0d72daaa3994d422a41cc7c84a5f60"
+        },
+        "after": {
+          "rows": 10,
+          "checksum": "98394985102c0779844faa9d537a7b53"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "installed_public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+      "branch": "main",
+      "built_at": "2026-10-25T16:24:27.707113+00:00",
+      "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Calcular e guardar operações ocasionais": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar parcela excedente": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Preparar e guardar campos B–Geral": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Descarregar preparação B–Geral": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar acompanhamento D": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar substituições C": [
+        "assets/services-Cvwv29Mo.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/services-Cvwv29Mo.js",
+        "status": 200,
+        "sha256": "aa51139b6509bd66927a578e88cd115f497f80f9ae6406d6fb84db7df858340c"
+      },
+      {
+        "file": "assets/project-dossier-BJrlh6zA.js",
+        "status": 200,
+        "sha256": "e800e5bd5bcbb18cb417db0796c9c3e85600fd65c79b9808577148c4805eb3dc"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-document-kUHwyL01.js",
+        "status": 200,
+        "sha256": "575c47d1ad13193cabc84b43fe555551fba677fb617f57c0f7445dc2d0409f98"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-DmFRsc4U.js",
+    "existing_fiscal_availability": {
+      "data": {
+        "enabled": true,
+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
+    },
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "8d6ea77eb4b34d86d207362d583cfa8bf2880b907becd9b00398964482c6b4bd",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "2f251473865d14b953236ab95b1521764754d76abd79b58ca7d38c96dfe2fab1",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
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+    },
+    "log_file": "1792945281843706519.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 29.13s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 801",
+      "# pass 801",
+      "# fail 0"
+    ],
+    "log_bytes": 231911
+  },
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+    },
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+    },
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+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    }
+  ],
+  "accepted_QA_proofs_reused": {
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+    "new_frontend_distinct": 19,
+    "frontend_proofs": [
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+      "directed-final.txt:1additionalpass",
+      "directed-retention-form.txt:1additionalpass",
+      "directed-known-exclusions.txt:1additionalpass",
+      "directed-dispensation-form.txt:1additionalpass",
+      "directed-liberatory-history.txt:1additionalpass"
+    ],
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+    "UI_proofs": [
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+      "ui-acquisition-report.txt",
+      "ui-occasional-applicability.txt",
+      "ui-regular-applicability.txt",
+      "preparation.html"
+    ],
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
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+    "Preparação/exportação B–Geral com documentos e histórico."
+  ],
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+      "state": "montante documentado pode ser conservado;fórmula ainda não implementada",
+      "needed": "regra/taxa/base/período/dias efectivamente aplicáveis,no documento/instrução correspondente;sem zero ou taxa presumidos"
+    },
+    {
+      "item": "Outros enquadramentos da parcela excedente",
+      "state": "sem fórmula genérica;casos diferentes do acto isolado qualificado não recebem taxa automática",
+      "needed": "natureza,regime do fornecedor,opção aplicável,base e suporte concretos;encaminhar para o cálculo próprio quando for outro regime,não bloquear o caso positivo implementado"
+    }
+  ],
+  "remaining_formal_correspondences_instructions": [
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+      "needed": "correspondência concreta do mês/ano a inscrever para o trimestre;comunicado fornece meses de pagamento,que não são copiados automaticamente para período"
+    },
+    {
+      "item": "Dispensa inferior500MZN noB–Geral",
+      "needed": "Representação declarativa do imposto apurado com prestação dispensada10-A;sem preencher montanteapurado comozero porpresunção. O cálculo imposto/prestação jáestá implementado."
+    },
+    {
+      "item": "Entrega de retenções",
+      "needed": "modelo/código/instrução próprios12(3)ISPCe57(2k)IRPS;B–Geraldeapoio nãoéapresentadocomocorrespondênciacompletadestasretenções"
+    },
+    {
+      "item": "Regulamentação2026/instruções de envio de facturas",
+      "needed": "texto/exemplar/instrução concreta quando disponibilizado;comunicado transitório já implementado,não se mantém pesquisa genérica como aprovação adicional"
+    },
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+      "needed": "actos externos e comprovativos reais;nenhuma operaçãoATfoiexecutadaemQA"
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+    "awaiting": 5
+  },
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+    "outputs/ispc-residual-delivery-20261025/status-final.txt": "3f0db035a0d53507176ff8af6f9361c813fe0f64975c61f91ea48a6b53ab5ea5",
+    "outputs/ispc-residual-delivery-20261025/status1.txt": "33f1595c6ab8b9f6e6231e2c54ae78c171dbb560e24dc305180061d8a04a5425",
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+    "outputs/ispc-residual-delivery-20261025/status3.txt": "8414250023b01144b3d2cdabe21e7ad35c89aee6883b938950b50f6642ba0203",
+    "outputs/ispc-residual-delivery-20261025/status4.txt": "0d8002ce39bc890aade37606652c68c7b10bc05db3372da770aab879cce1742d",
+    "outputs/ispc-residual-delivery-20261025/status5.txt": "0d8002ce39bc890aade37606652c68c7b10bc05db3372da770aab879cce1742d",
+    "outputs/ispc-residual-delivery-20261025/status6.txt": "0d8002ce39bc890aade37606652c68c7b10bc05db3372da770aab879cce1742d",
+    "outputs/ispc-residual-delivery-20261025/status7.txt": "3f0db035a0d53507176ff8af6f9361c813fe0f64975c61f91ea48a6b53ab5ea5"
+  }
+}

docs/investmoz/simulations/ispc-residuals-qa-20261025.json

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+        "date": "28/10/2025",
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+        "file": "C:\\laragon\\www\\portal-investidor-ispc-residuals-qa-20261025\\docs\\investmoz\\simulations\\source-archive\\AT-Modelo-B-Geral.pdf",
+        "origin": "AT official forms directory",
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+    },
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+    }
+  ],
+  "implemented_formal_preparation": [
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+    "Modelo30oficialdisponívelaindaexibe75.000/3%antigos:preservadoparaconsulta,nãotransportadopara2026.",
+    "Estadosdepreparação/submissão/recepção/pagamentodeclaradoscomreferência/dataehistórico;sem efectuaressasacçõesoucertificarAT."
+  ],
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+    {
+      "item": "Juros compensatórios",
+      "state": "montante documentado pode ser conservado;fórmula ainda não implementada",
+      "needed": "regra/taxa/base/período/dias efectivamente aplicáveis,no documento/instrução correspondente;sem zero ou taxa presumidos"
+    },
+    {
+      "item": "Outros enquadramentos da parcela excedente",
+      "state": "sem fórmula genérica;casos diferentes do acto isolado qualificado não recebem taxa automática",
+      "needed": "natureza,regime do fornecedor,opção aplicável,base e suporte concretos;encaminhar para o cálculo próprio quando for outro regime,não bloquear o caso positivo implementado"
+    }
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+    {
+      "item": "Quadro2doB–Geral",
+      "needed": "correspondência concreta do mês/ano a inscrever para o trimestre;comunicado fornece meses de pagamento,que não são copiados automaticamente para período"
+    },
+    {
+      "item": "Dispensa inferior500MZN noB–Geral",
+      "needed": "Representação declarativa do imposto apurado com prestação dispensada10-A;sem preencher montanteapurado comozero porpresunção. O cálculo imposto/prestação jáestá implementado."
+    },
+    {
+      "item": "Entrega de retenções",
+      "needed": "modelo/código/instrução próprios12(3)ISPCe57(2k)IRPS;B–Geraldeapoio nãoéapresentadocomocorrespondênciacompletadestasretenções"
+    },
+    {
+      "item": "Regulamentação2026/instruções de envio de facturas",
+      "needed": "texto/exemplar/instrução concreta quando disponibilizado;comunicado transitório já implementado,não se mantém pesquisa genérica como aprovação adicional"
+    },
+    {
+      "item": "Submissão e pagamento",
+      "needed": "actos externos e comprovativos reais;nenhuma operaçãoATfoiexecutadaemQA"
+    }
+  ],
+  "operation_data_missing_in_synthetic_preparation": "Identidade/NUIT/área fiscal/domicílio,referência de período ejuros são dados para formalizar a operação,não nova condição de acesso ao cálculo.",
+  "verification": {
+    "preservation_before_tests": "outputs/ispc-residuals-20261025/preservation-before-tests.json",
+    "new_frontend_distinct": 19,
+    "frontend_proofs": [
+      "frontend-final.txt:14passed",
+      "directed-final.txt:1additionalpass",
+      "directed-retention-form.txt:1additionalpass",
+      "directed-known-exclusions.txt:1additionalpass",
+      "directed-dispensation-form.txt:1additionalpass",
+      "directed-liberatory-history.txt:1additionalpass"
+    ],
+    "API": "1test/22assertionspassed;QAloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;APP_BASE_PATHcandidateexplicit",
+    "UI": "Vendedor376/adquirente375separados;3000/5000/20000/25000;guardar→recuperar→relatório;B–Geralpreparadodescarregado;visibilidadeapenasdascondiçõesafectadasverificada",
+    "UI_proofs": [
+      "ui-own-report.txt",
+      "ui-acquisition-report.txt",
+      "ui-occasional-applicability.txt",
+      "ui-regular-applicability.txt",
+      "preparation.html"
+    ],
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "habitual_re_evaluation": "not repeated;arithmetic engines unchanged;24000snapshotpreservedexactly;onlyconditionalvisibilitydeltaexamined"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "07f7d0d73993ffc2924f1b9b2d21cbc53fb7c95aab959c0820fd7dbc35a1fffa"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "beca4eebd3959afa520061f231de25d064723537bd98deb541712ab448eba369"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    }
+  ],
+  "compiled_markers": {
+    "Calcular e guardar operações ocasionais": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar parcela excedente": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Preparar e guardar campos B–Geral": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Descarregar preparação B–Geral": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar acompanhamento D": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar substituições C": [
+      "assets/services-Cvwv29Mo.js"
+    ]
+  },
+  "schema_backend_configuration_dependency_changes": false,
+  "active_changes": false,
+  "originals_previous_preserved": 17,
+  "existing_books_preserved": "L3,ISPC habitual andacceptedhistories;no reset or overwrite of deliberateedits",
+  "P001_P058": "unchanged;notblocking",
+  "P084_P085": "closed",
+  "statistics_AI": "deferred",
+  "proof_hashes": {
+    "outputs/ispc-residuals-20261025/frontend-final.txt": "bb0db1bde933e5fe08356537df1ba783003629f7fcc21abdcf18e119bcb0ab8d",
+    "outputs/ispc-residuals-20261025/directed-final.txt": "9a2de706bca568599efd9dbfff7cb2c55ba037d64139e0b7d269271b9d84582b",
+    "outputs/ispc-residuals-20261025/directed-retention-form.txt": "44061cb0f2661fb27b6c1e0acca437710d6569f482c0ad521bec95aced7216f5",
+    "outputs/ispc-residuals-20261025/directed-known-exclusions.txt": "9c2e039af72cd3b46624979d1d07cae31ffc7f19572dfec1c279272dfdaee0dc",
+    "outputs/ispc-residuals-20261025/directed-dispensation-form.txt": "ff6ab503c476af55e950937d99a40eb6591d7d479cfed60dcddc681dcf7421fb",
+    "outputs/ispc-residuals-20261025/api.txt": "12ac172c5898f91ed9ac1bd0216265c33683e6984e817c5d6cb8759c1448b184",
+    "outputs/ispc-residuals-20261025/types-package.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/ispc-residuals-20261025/build-package.txt": "d3b9271730c3e0e6dd87f770a7d7badeb7a5e25e76aac44877b4484078e037b4",
+    "outputs/ispc-residuals-20261025/ui-own-report.txt": "c770078829e65c3830116c192d819c1f8327b8024806b841d88436219bb26571",
+    "outputs/ispc-residuals-20261025/ui-acquisition-report.txt": "ce976d2042e8ab7f13c42c42b8bd13a32ad67a2eb64ccf408ddf7d20688f1534",
+    "outputs/ispc-residuals-20261025/ui-occasional-applicability.txt": "72a3eee5b24c5b18faef1ab00076fb9e4d550b84daac41690dfc4488201311b8",
+    "outputs/ispc-residuals-20261025/ui-regular-applicability.txt": "2fb06f6e9e845022a464c9ffcc1fdee66b3ee2566bfce811c3e63b02cef4ab0a",
+    "outputs/ispc-residuals-20261025/preparation.html": "bd8dabebcc27b1e27df345648cf6b8fd5ce780f37d422d23f3689ef941f52cf1",
+    "outputs/ispc-residuals-20261025/active-baseline.json": "ed1e4d9c09215f9695fad1e02e6efec4c5a7097c5c35f0425e3a5142e98f2bc1",
+    "outputs/ispc-residuals-20261025/directed-liberatory-history.txt": "ec7836ece4ea47a5e5b039958f18ed0d00cd87af219e1ce3cad2316c7f36977d",
+    "outputs/ispc-residuals-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/ispc-residuals-20261025/build-final.txt": "939ba2172a3b5360d909d36199887f34a9a654f2f4e57a19a12b9c763dd9ca92"
+  },
+  "preservation_audit": {
+    "matrix_only_changed": "AUD-SIM-INT02",
+    "L1_closed_preserved": 131,
+    "original_PDFs_preserved": 17,
+    "habitual_arithmetic_engines": "ispc-quarter.ts/ispc-withholding.ts byte-identical to6af7092e",
+    "eligibility_regular_path": "byte-identical except message for occasional route",
+    "source_scope_choices": "Separate books,concrete factinputs and exact cap intervals are implementation choices,not new organisational approvals;no generic legal/provenance revalidation."
+  },
+  "liberatory_history_guard": "Same operation reference/date/quarter/amount with documented prior liberatory withholding cannot generate another own payment without explicit correction reference; history preserved.",
+  "QA_status_before_delivery": "QA_grouped_compatible_delta_not_installed",
+  "installation_followup": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "receipt": "ispc-residual-delivery-20261025.json",
+    "ISPC_integrally_completed": false,
+    "IRPS_integrally_completed": false
+  }
+}

docs/investmoz/simulations/iva-l1-currency-events-qa-20261025.json

@@ -0,0 +1,232 @@
+{
+  "implementation_commit": "7e6e462e12a50aab6ba0043740ffeecb414cbedf",
+  "status": "delivered_P131_P132_partial_P104_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P131": [
+      "goods_available",
+      "goods_transport",
+      "goods_installation",
+      "service_completed",
+      "service_early_charge",
+      "import_clearance",
+      "import_auction",
+      "continuous_period",
+      "contract_effects"
+    ],
+    "AUD-SIM-L1-P132": [
+      "own_goods",
+      "own_services",
+      "commission_delivery",
+      "consignment_deadline",
+      "advance_payment"
+    ]
+  },
+  "coverage_partial": {
+    "AUD-SIM-L1-P104": "Preparação e simulação cambial condicionada,gravação/recuperação/histórico/relatório;moeda original,taxa,direcção,data,fonte e pressuposto explícitos. Não fechaP104 e não confirma base fiscal. Falta obter/cotejar disposição de conversão da Lei2/2006 referida em15(8),seu momento/regra e correspondência em2026."
+  },
+  "branch_count_complete": 2,
+  "event_treatment_count": 14,
+  "conditional_scenario_count": 1,
+  "source": "CIVA Lei13/2016:7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272),páginas visualmente conferidas.Lei22/2022 eLei10/2025 não alteram7/8;15(8)mantido.RIVADecreto7/2008,21,PDF4:regra histórica5dias úteis e excepções;prazo actual não automatizado,exige disposição/calendário/âmbito identificados.",
+  "meaning": {
+    "P131": "Eventos7(1)a/b/c,7(2),7(3),7(7):disponibilização,início transporte,instalação/montagem concluída,serviço realizado/cobrado ou debitado antecipadamente pelo montante respectivo,desembaraço/arrematação/venda na importação,termo do período sucessivo,efeitos translativos com excepções3(3)a/b. Facto gerador separado de exigibilidade8;factura comercial não desloca evento aduaneiro.",
+    "P132": "Eventos7(4)/(5)/(6) e8c:afectações/transmissões assimiladas3(3)e/f,serviços4(2),disponibilização pelo comissário,termo180dias de mercadorias à consignação3(3)d e pagamentos anteriores à factura. Corrigida remissão a consignação,não embalagensP102.8a/b/c separam parcela recebida e restante,sem dupla contagem."
+  },
+  "scope": "2026contexto;facto gerador7 e exigibilidade8 por data/âmbito;uma parcela de recebimento e restante por linha,ou parcelas de âmbitos distintos,sem agregação de totais entre linhas. Prazo de emissão é parâmetro legal identificado,não calendário presumido;importação segue7c. P104parcial não aplica câmbio fiscal.Sem nova base/IVA,taxa,dedução,campo11,regularização ou totaisModeloA;P133regimes suspensivos/viagens mantém âmbito separado.",
+  "documentary_research_delimited": {
+    "P104": {
+      "finding": "Remissão15(8) para Lei2/2006 identificada;artigo de conversão e parâmetros ainda não cotejados em exemplar íntegro.",
+      "attempts": [
+        "Acervo local seisPDF semLei2/2006",
+        "Pesquisa Lei2/2006/CIP identificaBR12-I22/03/2006",
+        "PDF primário platformchinaplp devolveu404;DLA recusou/timeout;archiveBR2006 devolveu403"
+      ],
+      "next_action": "Obter exemplar íntegroLei2/2006 e identificar disposição de conversão/momento/regra;reutilizar rascunhos,sem validação jurídica genérica."
+    },
+    "RIVA21": {
+      "primary_notice": "https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/",
+      "finding": "Anúncio governamental inclui alteração21;anúncio não substitui texto normativo/publicação. Prazo não presumido5dias úteis por defeito;campo exige termo/disposição/calendário aplicáveis.",
+      "next_action": "Localizar texto publicado da alteração21 para eventual automatização do prazo;motor8já opera com parâmetro concreto identificado."
+    }
+  },
+  "technical_choices": "currencyEvents poroportunidade nosnapshot/API/dossier existentes. Exporta/reutiliza convertCents já existente,no mesmo algoritmo,sem alteração dos cálculos financeiros anteriores;BigInt6casas/taxa8casas,arredondamento de cenário à6. DatasUTC/histórico existentes;nenhum relógioactual/taxacorrente ou feriado por defeito. Alterações de percurso conservam campos ocultos e exigem rever confirmações.",
+  "verification": {
+    "frontend": {
+      "tests": 19,
+      "passed": 19,
+      "failed": 0,
+      "coverage": "15percursos/exemplos:14eventos+1câmbiocondicionado;factura pontual/tardia/ausente,pagamento parcial/integral,termo prazo,restantependente,eventofuturo/pagamento anterior,importação7c,consignação180dias,moedainversa/arredondamento/parametros;persistência/histórico/relatório/preservação"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 65,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-currency-events-20261025\\phpunit.xml"
+    },
+    "types": "passed",
+    "build": "passed;existingplugin timingwarnings",
+    "UI": "Edge/CUA:referência prazo vazia conserva facto gerador e deixa exigibilidade indeterminada;restauro egravação/recuperação/relatório.Fixturefinal regenerada após separarimportação7c;15linhas/1versãoanterior,P104conditional64500MZN/P132pagamento200+restante800,importação2026-12-10.Dadossintéticos,nãoaceitaçãomanualTempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-currency-events-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "7a3ac43224843f0f39900645bc901475275b18be",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P087",
+      "AUD-SIM-L1-P088",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P092",
+      "AUD-SIM-L1-P093",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P123",
+      "AUD-SIM-L1-P124",
+      "AUD-SIM-L1-P125",
+      "AUD-SIM-L1-P126",
+      "AUD-SIM-L1-P127",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "92eaa935/7a3ac432;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-currency-events-preserved.json",
+    "sha256": "79972e699d32cea2be74f36c244825e47c63d20e6d1d3c14052ba564c4a63c93",
+    "scope": "P104partial/P131/P132QA;allpriorbooks/history immutable;noactivewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-currency-events.ts": "7133d1df2cf4171495bd145f5b8350938f0a3b4230af824c223d2b03cf0d9bb1",
+    "resources/js/components/simulation-currency-events.tsx": "d103234361d57d0461d19a0f1fb9cbc5a714dbd566000478fad9aced585f32fa",
+    "resources/js/components/simulation-monthly-iva.tsx": "44901ef5fc9def8ebd6c251d4af65f36a1cb330f5ed7d44db4a52d98753f18ff",
+    "resources/js/lib/project-dossier.ts": "1712be726c868d182a2ddf405331dcc1f55bf0c3ce72ad32ab758c15afef2f4a",
+    "resources/js/lib/business-financial-plan.ts": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+  },
+  "counts_current": {
+    "delivered": 118,
+    "QA": 2,
+    "functional_pending": 12,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "92eaa935",
+  "remaining": "Entrega conjuntaP131/P132;P104incluídoapenascomopreparação/simulaçãocondicionada,seconstarnomanifesto,nãofecho. RestamP002/P046/P047/P058/P059/P084/P085/P104/P121/P129/P130/P133comimpedimentosnamesmamatriz.",
+  "limits": "L1aberto;P00105/06;bebidasL2/L3;Estatísticas/IAadiadas",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-currency-events-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_P131_P132_partial_P104_not_delivered",
+  "delivery_followup": {
+    "served_commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+    "receipt": "l1-currency-events-delivery-20261025.json",
+    "record": "iva_l1_currency_events_P131_P132_partial_P104_homologation_20261025",
+    "counts": {
+      "delivered": 120,
+      "QA": 0,
+      "functional_pending": 12,
+      "documentary": 1,
+      "total": 133
+    },
+    "P104_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-digital-qa-20261025.json

@@ -0,0 +1,153 @@
+{
+  "implementation_commit": "5f088e341125124077bc420a0b1c8ef0e8c28173",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P121": [
+      "web",
+      "software_service",
+      "information",
+      "media",
+      "teaching",
+      "analogous"
+    ],
+    "AUD-SIM-L1-P130": [
+      "software_asset",
+      "content_asset",
+      "data_asset",
+      "crypto_asset",
+      "ebook_asset",
+      "profile_asset",
+      "access_asset",
+      "other_asset"
+    ]
+  },
+  "branch_count_complete": 2,
+  "treatment_count": 14,
+  "standard_examples": 42,
+  "additional_examples": 4,
+  "source": "Lei10/2025, localPDF12–14/p2180(12–14),3(2)/(7),6(7)k/(8)/(9),23(2),25(7),26(4),32(1)c,33(2); Lei13/2016 localPDF8/p1426(266),6(7)k i–v, ePDF17/p1426(275),26(1–3). Páginas visualmente conferidas. Inventário de sete exemplares com hash preservado.",
+  "source_link": "https://miramar.co.mz/wp-content/uploads/2026/01/Tax_Update_Key_Amendments_to_Mozambican_Tax_Legislation_1767376440.pdf",
+  "scope": "Natureza digital, localização e responsável; gravação, recuperação, histórico e relatório. Não calcula taxa/base/IVA/dedução/campo11 ou totais; não envia declaração nem inicia pagamento. Software/acesso/licenciamento não decidem natureza apenas pelo título.",
+  "rules": {
+    "inbound": "Fornecedor estrangeiro e adquirente nacional: localização6(7)k.26(4) atribui obrigações ao adquirente sujeito passivo nacional identificado; qualidade desconhecida não apaga localização.25(7) declaração mensal/mapa;32(1)c referência até dia10 do mês seguinte.",
+    "outbound": "Adquirente estabelecido/domiciliado no estrangeiro:6(8), sem isenção ou IVAzero presumidos.",
+    "domestic": "Serviços6(3); bens3(2)/(7) equiparados a corpóreos,6(1) exige local na colocação à disposição demonstrado, sem inferência por servidor/IP/domicílio.",
+    "other_nonresident": "26(1)/(2): representante residente/poderes/comunicação anterior;26(3): falta de representante e actividade comercial/industrial/profissional comprovadas. Não atribui retenção automaticamente a consumidor.33(2)26(1–3) separado de26(4)."
+  },
+  "documentary_limits": {
+    "procedure": "Modelos/formalidades de25(7)/26(4) não cotejados neste incremento. A pesquisa oficial delimitada encontrou anúncio governamental de30/09/2026, não o texto normativo de execução. Isto não declara inexistência de regulamentação nem bloqueia classificação e preparação. Nenhum modelo, taxa de retenção, aprovador ou formulário inventado.",
+    "official_notice": "https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/",
+    "next_action": "Cotejar texto publicado e modelos aplicáveis antes de automatizar formalidades/submissão; manter preparação, localização e atribuição legal demonstrada.",
+    "P104": "Mantém pendência de escolha da taxa/data; conversão condicionada preservada, sem dependência efectiva destes percursos.",
+    "P084_P085": "Preparação/simulação condicionada preservadas; benefícios não encerrados."
+  },
+  "verification": {
+    "frontend": {
+      "tests": 57,
+      "passed": 57,
+      "failed": 0,
+      "digital_tests": 49,
+      "P002_adapter_compatibility_tests": 8
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 209,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback",
+      "examples": 46
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge: qualidade do adquirente Sim→Por esclarecer mantém localização Moçambique e responsável indeterminado; reposta, classificada, gravada, recuperada e relatório aberto. Resultado versão4, três versões históricas.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-digital-20261025\\qa-recovered-report.png",
+    "preservation": "Comparação integral dos livros e históricos congelados:120entregues e P002QA preservados; sem perdas confirmadas ou escrita activa."
+  },
+  "integration_preparation": {
+    "branches": [
+      "P002",
+      "P121",
+      "P130"
+    ],
+    "accepted_P002_candidate": "e4c490b3",
+    "ancestor_confirmed": true,
+    "local_main": "7ccf62adec52e574fdcc75ea2e3852833e3dba10",
+    "local_main_ancestor": true,
+    "merge_tree": "76a7356e225e3e9a857f3aa744f151a3a692c8f4",
+    "conflicts": false,
+    "strategy": "Uma entrega compatível pelo processo Git existente; reutilizar provas por ramo. Revalidar main/destino fresco e conferir somente delta instalado na entrega autorizada. Nenhuma integração no activo ou push neste incremento.",
+    "homologation_baseline": "e8b5ae43",
+    "runtime_delta_from_baseline": [
+      {
+        "file": "resources/js/lib/iva-digital.ts",
+        "sha256_lf": "623165a4e36e161776fea115ee7f8b9b61b4e5766831daa404badf8397eae271"
+      },
+      {
+        "file": "resources/js/components/simulation-digital.tsx",
+        "sha256_lf": "7c6cc9a4a79e385f7554ac43a0dd6310c8b890b162fd3a224378c55127b3844c"
+      },
+      {
+        "file": "resources/js/lib/iva-foreign-operations.ts",
+        "sha256_lf": "b2735b9071aac41f9ddf0ae0c81d3943c870adccfa315ec01432388fec4a7de8"
+      },
+      {
+        "file": "resources/js/components/simulation-foreign-operations.tsx",
+        "sha256_lf": "5276d81afd97cd40df63973fcfdca27d80903464af078f67deb3e45c7bb90948"
+      },
+      {
+        "file": "resources/js/components/simulation-monthly-iva.tsx",
+        "sha256_lf": "19269934dc83f2cb3c36b1677f0bcdf066dc0ffd2af889730bd92acb54532587"
+      },
+      {
+        "file": "resources/js/lib/project-dossier.ts",
+        "sha256_lf": "f0428b411146e030bbf952428faffab6ac26178d09aa3a6437daa9363bc75a46"
+      },
+      {
+        "file": "resources/js/lib/iva-currency-events.ts",
+        "sha256_lf": "fa99e217e96bc6601ebfe0ac48a8ad3395ce85d57218c23888e6eece5a7405fa"
+      }
+    ]
+  },
+  "balance": {
+    "delivered": 120,
+    "QA": 3,
+    "functional_pending": 9,
+    "P001": 1,
+    "total": 133
+  },
+  "pending_by_dependency": {
+    "documentary_specific": [
+      "P104",
+      "P084",
+      "P085",
+      "P001"
+    ],
+    "travel_events": [
+      "P129",
+      "P133"
+    ],
+    "imports_benefits": [
+      "P046",
+      "P047",
+      "P058",
+      "P059"
+    ]
+  },
+  "homologation": "e8b5ae43",
+  "preservation_before_tests": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-digital-20261025\\preservation-before-tests.json",
+  "source_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-digital-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_P121_P130_not_delivered",
+  "delivery_followup": {
+    "served_commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+    "receipt": "l1-foreign-digital-delivery-20261025.json",
+    "record": "iva_l1_foreign_digital_P002_P121_P130_homologation_20261025",
+    "counts": {
+      "delivered": 123,
+      "QA": 0,
+      "functional_pending": 9,
+      "documentary": 1,
+      "total": 133
+    },
+    "digital_coverage_integral": false,
+    "P104_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-foreign-operations-qa-20261025.json

@@ -0,0 +1,110 @@
+{
+  "implementation_commit": "86970cd507795acb8ff7d942923d84e54e2d3331",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P002": [
+      "goods",
+      "services",
+      "listed_services",
+      "foreign_transport_portion"
+    ]
+  },
+  "branch_count_complete": 1,
+  "examples": 7,
+  "meaning": "Localização estrangeira reutilizada; enquadramento potencial CIVA19(1)bii. Não concede nem calcula dedução/campo11, IVA, base ou totais. Hipótese interna e exclusões19(2) explícitas; localização nacional não equivale a isenção. Digital mantém âmbito próprio pendente.",
+  "coverage_partial": {
+    "AUD-SIM-L1-P104": "Exemplar integral Lei 2/2006 obtido: BR 12-I de 22/03/2006. Artigo 106(5), PDF18/página impressa66, conferido visualmente: facturação em moeda nacional. Não identifiquei no exemplar a regra de escolha da taxa/data cambial. P104 continua conversão condicionada, sem confirmação de base fiscal."
+  },
+  "documentary_research": {
+    "P104": {
+      "finding": "Exemplar integral Lei 2/2006 obtido: BR 12-I de 22/03/2006. Artigo 106(5), PDF18/página impressa66, conferido visualmente: facturação em moeda nacional. Não identifiquei no exemplar a regra de escolha da taxa/data cambial. P104 continua conversão condicionada, sem confirmação de base fiscal.",
+      "next_action": "Localizar a disposição aplicável que concretiza a remissão do CIVA 15(8), especificando taxa e momento de conversão; conservar moeda, taxa, direcção, data e fonte. Sem taxa corrente por defeito nem nova validação genérica.",
+      "source": {
+        "file": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-foreign-operations-20261025\\Lei-2-2006-BR-12-I.pdf",
+        "sha256": "efe00dbb9d9712d719f11d38a55be028c4d82315960ddfcc7786fdf9bdf133cb",
+        "pages": 36,
+        "origin": "https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Lei-n_2.2006.pdf_2063068952.pdf",
+        "official_identity": "BR12-I22/03/2006;Lei2/2006",
+        "publication": "Localresearchonly;notautomaticallypublishedorusedasFXrule"
+      }
+    }
+  },
+  "verification": {
+    "frontend": {
+      "tests": 8,
+      "passed": 8,
+      "failed": 0
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 47,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback"
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge: alteração para hipótese interna desconhecida conserva território e produz indeterminação; reposição, gravação, recuperação e relatório; 7 linhas, versão4, 3 versões históricas",
+    "preservation": "120 fechos inventariados antes dos testes. Comparação integral dos livros anteriores congelados, excluindo apenas novos contextos sintéticos e novo livro P002. Nenhuma perda confirmada.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-foreign-operations-20261025\\qa-recovered-report.png"
+  },
+  "runtime_delta": [
+    {
+      "file": "resources/js/lib/iva-foreign-operations.ts",
+      "sha256_lf": "33ac9467a0c667d80cb5f66bad43ec567cd96207702579d57a9cbb15cc30d5f8"
+    },
+    {
+      "file": "resources/js/components/simulation-foreign-operations.tsx",
+      "sha256_lf": "5e7eddbd4bd7c9388fc55956baee90c74f673fef6f0d4555cf6f5331e98f8d62"
+    },
+    {
+      "file": "resources/js/components/simulation-monthly-iva.tsx",
+      "sha256_lf": "3072660e5f91668fc69761ddeead00ac9f5e3e752c72537c637cf07993b3ffd3"
+    },
+    {
+      "file": "resources/js/lib/project-dossier.ts",
+      "sha256_lf": "3edb5682d7c8ca6e61e504eab67ca169f18ddcb07050c62fb58f57d3206b9829"
+    },
+    {
+      "file": "resources/js/lib/iva-currency-events.ts",
+      "sha256_lf": "fa99e217e96bc6601ebfe0ac48a8ad3395ce85d57218c23888e6eece5a7405fa"
+    }
+  ],
+  "scope": "QA isolada; sem escrita no activo, publicação de documentos, migração ou instalação. iva-currency-events.ts altera apenas explicação documental de P104.",
+  "balance": {
+    "delivered": 120,
+    "QA": 1,
+    "functional_pending": 11,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation": "e8b5ae43",
+  "pending": [
+    "P104",
+    "P121",
+    "P130",
+    "P129",
+    "P133",
+    "P046",
+    "P047",
+    "P058",
+    "P059",
+    "P084",
+    "P085"
+  ],
+  "preservation_receipt": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-foreign-operations-20261025\\preservation-before-tests.json",
+  "qa_status_preserved": "QA_complete_P002_P104_pending_cotejo_documented_not_delivered",
+  "delivery_followup": {
+    "served_commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+    "receipt": "l1-foreign-digital-delivery-20261025.json",
+    "record": "iva_l1_foreign_digital_P002_P121_P130_homologation_20261025",
+    "counts": {
+      "delivered": 123,
+      "QA": 0,
+      "functional_pending": 9,
+      "documentary": 1,
+      "total": 133
+    },
+    "digital_coverage_integral": false,
+    "P104_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-g10-own-name-qa-20261025.json

@@ -0,0 +1,191 @@
+{
+  "implementation_commit": "2b592ded669f400e2322c183947a045bb3790c73",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P122": [
+      "goods_sale_commission",
+      "goods_purchase_commission"
+    ],
+    "AUD-SIM-L1-P128": [
+      "service_sale_mandate",
+      "service_purchase_mandate"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "source": "CIVA3(3)c,Lei13/2016PDF6/p1426(264);4(3),PDF7/p1426(265). Lei22/2022não altera3/4;Lei10/2025PDF12mantém3(3)c e não altera4. Base15(2)e/P091já entregue permanece independente;sem nova aplicação da base neste incremento.",
+  "meaning": {
+    "P122": "Transferências de bens em execução de contrato de comissão,incluindo consignação;na venda comissário considerado comprador,na compra comitente considerado comprador. Venda:comitente→comissário→terceiro;compra:terceiro→comissário→comitente. Contraprestações e referências das duas relações separadas.",
+    "P128": "Serviço efectuado por intervenção de mandatário emnome próprio:mandatário considerado adquirente eprestador sucessivamente4(3). Venda/prestação:mandante→mandatário→terceiro;compra/aquisição:terceiro→mandatário→mandante. Não é mera intermediação emnome de outrem ou base15(2)e de bens."
+  },
+  "formula": "Classifytwo successive relations bykind/direction;keep eachoriginalconsideration separate;no monetaryaggregation or taxcalculation.",
+  "scope": "2026,circuitos emnome próprio,partes/contratos/objectos econtraprestações originais das duas relações. Sem soma/compensação automática,base tributável nova,localização,isenção,taxa,IVA,dedução/campo11 ou totaisModeloA. Sem conversão cambial;moeda original identificada e coerente com contexto. P091preservado,sem repetir aceitação/cálculo.",
+  "technical_choices": "NewownNames opportunity-scoped book in existingmodelo_a snapshot/API/dossier,no schema/permissions. Switchretainsallhiddenrefs/values andclearsownconfirmations,keepscommon. Originaldecimalstrings up to15integer/6fractiondigits retained;no rounding/conversion. References or explicitassumptions reused,no certificates/approvers invented. OptionalexistingBaseRef notprerequisite;doesnotmodifyP091.",
+  "verification": {
+    "frontend": {
+      "tests": 6,
+      "passed": 6,
+      "failed": 0,
+      "by_treatment": "Four circuits:ownconditions unknown/no,direction/parties,separate originals,dates/refs/currency,zero vsunknown",
+      "additional": "Switchretainsvalues/refs andclearsownconfirmations;nonmonetarytaxfields remainnull;allpriorbooks includingP091 unchanged,history/report/currentkey/corruptwriteguards"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 37,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g10-own-name-20261025\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUArealcomponent:ownNameunknown makescircuitindeterminate;restoredconfirmation andsave/recover/report4circuitswith2relations each and1000.25/1100.75MZN keptseparate,no totals,newbase/VAT/ratenull,3previousversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g10-own-name-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "5837f34a2cc64a94f91f038ffcb0c62f5fb5ba6a",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "2fdca863/5837f34a;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g10-own-name-preserved.json",
+    "sha256": "03defa4a680af33e1bcd05770d619343704d448d295142263b21c40e516b2a5d",
+    "scope": "P122/P128QA;all priorbooks/history includingP105–110 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-own-name.ts": "c36509de24d31d747d91630a31ce7d72baa749e9928b718a944556348fc54f85",
+    "resources/js/components/simulation-own-name.tsx": "6e142242aa29ae07e36b4d8d0be7d78f770d701e0a92e1a6e9832fcb794c17cf",
+    "resources/js/components/simulation-monthly-iva.tsx": "9718dc440aa98497011775d8bd03049d7857fa3badf27f4467d6d434f642defd",
+    "resources/js/lib/project-dossier.ts": "099dc307a86c763a9509516f6d59cc5c454b1f81189cc04b919d8d6045baf9dc"
+  },
+  "counts_current": {
+    "delivered": 107,
+    "QA": 2,
+    "functional_pending": 23,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "2fdca863",
+  "remaining": "OnejointGit delivery forP122/P128,freshbackup/realisolatedrestore,acceptedQA reused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "L1open;deductionoutsideincrement;P00105/06;P121digital/P084/P085pending;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g10-own-name-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "63cc336787cade92fb7ee5b2b2d407308a0cf66b",
+    "receipt": "l1-g10-own-name-delivery-20261025.json",
+    "record": "iva_l1_g10_own_name_P122_P128_homologation_20261025",
+    "counts": {
+      "delivered": 109,
+      "QA": 0,
+      "functional_pending": 23,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g4e-qa-20261024.json

@@ -0,0 +1,99 @@
+{
+  "key": "iva_l1_g4e_beneficiaries_code_API_QA_visual_pending_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "base": "3be371c8",
+  "group": "G4E",
+  "branches": {
+    "AUD-SIM-L1-P061": "export_nonresident_buyer",
+    "AUD-SIM-L1-P069": "export_diplomatic_mission",
+    "AUD-SIM-L1-P070": "export_international_organisation",
+    "AUD-SIM-L1-P071": "export_humanitarian_organisation"
+  },
+  "branch_count": 4,
+  "treatment_count": 4,
+  "source": "CIVA13(1)(b/j/k/l),PDF12/p1426(270),19(1)(b)(i),PDF15/p1426(273); alterações2022/2025 reutilizadas",
+  "preservation": {
+    "initial_worktree": "clean at3be371c8",
+    "accepted_delivered": 58,
+    "prior_books": 18,
+    "prior_books_identical_current": true,
+    "confirmed_losses": [],
+    "active": "No remote changes; accepted G4D inventory reused, not freshly re-read"
+  },
+  "tests": {
+    "frontend_new": 3,
+    "frontend_delta_with_G4D": 7,
+    "API_tests": 1,
+    "API_assertions": 39,
+    "database": "simulator_fiscal_delta_20261021_test:55441",
+    "rollback": true,
+    "types": "passed",
+    "production": "built successfully; plugin timings warning; PowerShell classified native stderr as nonzero",
+    "visual": false,
+    "report_visual": false,
+    "Word_PDF": "accepted exporter proofs reused; no pagination claim",
+    "QA_build": "built successfully; existing future Vite config compatibility warning",
+    "QA_storage": "save/recover/reject passed in temporary directory",
+    "QA_HTTP": "200 HTML and module entrypoints; no visual claim"
+  },
+  "limits": "2026/MZN; projecção sob condições/documento ou pressuposto expresso, sem certificar exportação, acordo, reconhecimento ou despacho. Sem isenção geral do destinatário, dedução automática de compras, apuramento integral IVA ou submissãoAT. Bebidas permanecemL2/L3; P001só05/06; Estatísticas/IAadiadas.",
+  "counts": {
+    "delivered": 62,
+    "QA_ready_for_delivery": 0,
+    "functional_pending": 70,
+    "documentary": 1,
+    "total": 133
+  },
+  "candidate": "38faeac6",
+  "manual_visual_completion": {
+    "status": "demonstrated_QA_not_installed",
+    "candidate": "38faeac6",
+    "prior_code_record": "d03101bb",
+    "group": "G4E",
+    "branches": [
+      "P061",
+      "P069",
+      "P070",
+      "P071"
+    ],
+    "visual": {
+      "actor": "Tempo",
+      "method": "manual",
+      "url": "http://127.0.0.1:18639/g4e.html",
+      "request": "Quatro tratamentos; condição em falta sem apagar preço; Guardar → Recuperar → Relatório",
+      "reply_exact": "ja efectuado",
+      "tool_visual_observation": false,
+      "no_repeat_of_accepted_proofs": true
+    },
+    "counts": {
+      "delivered": 58,
+      "QA": 4,
+      "functional_pending": 70,
+      "documentary": 1,
+      "total": 133
+    },
+    "homologation": "686328a0/3be371c8",
+    "L1_complete": false,
+    "P001": "05/06 only",
+    "beverages": "L2/L3; not closed",
+    "statistics_AI": "deferred"
+  },
+  "visual_pending_historical": {
+    "url": "http://127.0.0.1:18639/g4e.html",
+    "reason": "Browser inventory empty; Edge reports Browser is not available. No security setting changed or workaround.",
+    "request": "Quatro tratamentos; retirar condição de acordo/reconhecimento torna apuramento indeterminado sem apagar preço; Guardar → Recuperar → Relatório; comparar G4D preservado."
+  },
+  "delivery_followup": {
+    "served_commit": "2e21ca45002b76adcef0347135783c706d37dd42",
+    "record": "iva_l1_g4e_homologation_20261024",
+    "receipt": "l1-g4e-delivery-20261024.json"
+  },
+  "qa_acceptance_counts": {
+    "delivered": 58,
+    "QA_ready_for_delivery": 4,
+    "functional_pending": 70,
+    "documentary": 1,
+    "total": 133
+  },
+  "qa_acceptance_status": "demonstrated_QA_not_installed"
+}

docs/investmoz/simulations/iva-l1-g5a-qa-20261024.json

@@ -0,0 +1,94 @@
+{
+  "key": "iva_l1_g5a_special_regimes_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "1f7fc13872bd706f583a6f4d29024cd3c22ec265",
+  "base": "0eb2c485",
+  "homologation": "2e21ca45/0eb2c485",
+  "group": "G5A",
+  "branches": {
+    "AUD-SIM-L1-P081": [
+      "regime_dispatch_goods",
+      "regime_dispatch_transport"
+    ],
+    "AUD-SIM-L1-P082": [
+      "regime_internal_goods",
+      "regime_internal_services"
+    ],
+    "AUD-SIM-L1-P083": [
+      "regime_transit_goods",
+      "regime_transit_transport"
+    ]
+  },
+  "branch_count": 3,
+  "treatment_count": 6,
+  "source": "CIVA14(1)(b/c/d),PDF13/p1426(271),19(1)(b)(iv),PDF15/p1426(273);Lei22/2022art1;Lei10/2025art1/PDF12–13; fontes aceites, texto/remissões conferidos",
+  "new_field": "specialRegime opcional nos livros anteriores,obrigatório nos seis tratamentos; selecção apenas do regime compatível com a alínea; escolha não comprova as condições",
+  "preservation": {
+    "delivered": 62,
+    "prior_books": 19,
+    "prior_books_identical_current_without_recalculation": true,
+    "UI_prior_books_identical": true,
+    "confirmed_losses": [],
+    "active_inventory": "Accepted G4E receipt reused; no fresh active query/mutation claimed"
+  },
+  "tests": {
+    "frontend_new": 4,
+    "API_tests": 1,
+    "API_assertions": 44,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed; existing plugin timing warnings",
+    "QA_build": "passed; existing future config/chunk size warnings",
+    "QA_storage": "save/recover/reject passed in temporary directory",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge extension/CUA observed actions",
+      "URL": "http://127.0.0.1:18640/g5a.html",
+      "observed": [
+        "six distinct treatments initially visible",
+        "no-final-use condition unchecked -> indeterminate; price100MZN retained",
+        "unknown regime -> indeterminate; price/currency/period retained",
+        "restore regime and explicitly recheck conditions ->600MZN/05",
+        "Guardar -> Recuperar -> Relatório with context/regime/source and totals",
+        "three previous results in history;19priorbooks unchanged"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "outputs/iva-l1-g5-regimes-20261024/qa-recovered-report.png",
+      "screenshot_sha256": "ec68a1287ade198f34544fed0e5b1f49a6c15c2e6855fcaf13dc34ceb45c8772"
+    },
+    "Word_PDF": "accepted exporter/numeric proofs reused; no new pagination claim"
+  },
+  "counts": {
+    "delivered": 65,
+    "QA": 0,
+    "functional_pending": 67,
+    "documentary": 1,
+    "total": 133
+  },
+  "G5": {
+    "delivered": 3,
+    "QA": 0,
+    "functional_pending": 4
+  },
+  "limits": "2026/MZN; condição inicial14(1),regime/destino/permanência e ligação directa próprios; preço distinto dos bens/serviços. Sem isenção pelo mapa, certificação de regime, cálculo da própria importação/saída, aquisições14(2),dedução automática ou submissãoAT. P080/P084/P085/P086 continuam pendentes. L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "G4E_summary_reused": {
+    "P061": "export_nonresident_buyer",
+    "P069": "export_diplomatic_mission",
+    "P070": "export_international_organisation",
+    "P071": "export_humanitarian_organisation"
+  },
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 62,
+    "QA": 3,
+    "functional_pending": 67,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "69f2e365bf4ebd509ec2e080dd0bf1b7717d7a75",
+    "record": "iva_l1_g5a_homologation_20261024",
+    "receipt": "l1-g5a-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g5b-qa-20261024.json

@@ -0,0 +1,156 @@
+{
+  "key": "iva_l1_g5b_P086_acquisition_continuity_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "689a4c93c33cd737c6fc90823533b34b5219b5d3",
+  "base": "d3e9f373",
+  "homologation": "69f2e365/d3e9f373",
+  "group": "G5B",
+  "branches": {
+    "AUD-SIM-L1-P086": "former_exploration_exemption -> explicit normal acquisition continuation"
+  },
+  "branch_count": 1,
+  "scope": "nonapplication and continuation;not a newly active exemption",
+  "source": {
+    "rectification": {
+      "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+      "bytes": 9456358,
+      "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+      "pages": 16
+    },
+    "page": "PDF1/p569,visual inspected",
+    "CIVA_original": "14(2)(c),PDF13/p1426(271)",
+    "2022_2025": "art1 lists checked;no reintroduction14(2)(c)",
+    "acceptance": "Tempo08/10/2026;no generic provenance/legal revalidation added"
+  },
+  "inventory": {
+    "archive_files": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "bytes": 2267865,
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "bytes": 440018,
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "bytes": 9456358,
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "bytes": 329070,
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "bytes": 2127554,
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "bytes": 1834284,
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      {
+        "path": "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+        "sha256": "3a24442558ad2b9d4ac9b58cc6d281bd0db83b4c93d4696e30a6f8981d9eaa7b",
+        "usage": "existing corpus/source inventory reused; no claim of newly reviewing every source"
+      },
+      {
+        "path": "docs/investmoz/fiscal-source-references-2026-10-06.csv",
+        "sha256": "f2fde2257fd481f984e59bdfc62ce209c849b350961111616d2c2927c1421d6f",
+        "usage": "existing corpus/source inventory reused; no claim of newly reviewing every source"
+      }
+    ]
+  },
+  "preservation": {
+    "delivered": 65,
+    "sales_books": 20,
+    "sales_books_identical_current_without_recalculation": true,
+    "purchase_books_in_frozen_fixture": 0,
+    "UI_previous_sales_identical": true,
+    "new_purchase_context": "opportunity:329",
+    "UI_history_count": 3,
+    "confirmed_losses": [],
+    "active": "Accepted G5A receipt reused;no fresh active query/mutation"
+  },
+  "implementation": {
+    "optional_fields": [
+      "acquisitionTreatment",
+      "acquisitionTreatmentOrigin",
+      "AcquisitionBook.history"
+    ],
+    "legacy_fields": "No new mandatory keys on previous rows/books;scoped continuity version only on new chosen treatment",
+    "manual_periods": "calculate only explicit purchase-book months;budget reuse still verifies existing source;no sales month required for direct entries",
+    "period_change_impact": "Report includes declared purchase months rather than implicit financial-plan months;previous accepted4-month scenarios pass;no frozen result recalculated",
+    "history": "Previous result snapshots retained when explicitly recalculating;old reference/document/values/answers conserved",
+    "not_applicable_UI": "Normal deduction controls hidden while former eliminated reference selected;no deleted data"
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_changed_acquisition_suite": 8,
+    "frontend_total": 12,
+    "latest_delta": 4,
+    "API_tests": 1,
+    "API_assertions": 45,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin timing warnings",
+    "QA_build": "passed;existing config/chunk warnings",
+    "QA_storage": "save/recover/reject passed in temporary directory",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18641/g5b.html",
+      "observed": [
+        "former14(2)(c) selected -> eliminated notice;deduction indeterminate,100/16/116MZN retained",
+        "normal deduction controls hidden while nonapplicable",
+        "explicit continue ->normal controls/facts restored;calculate ->16MZN field10 under normal declared conditions",
+        "Guardar -> Recuperar -> Relatório with document,source,period/context;17/18 remain indeterminate",
+        "three results in history and20salesbooks unchanged in saved file"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "outputs/iva-l1-g5b-acquisitions-20261024/qa-recovered-report.png",
+      "screenshot_sha256": "e29df1a8daf66f43ab7aaab9f78f472cf331272860aaac0edcde6ff40fd3a9d5"
+    },
+    "Word_PDF": "Existing exporter/numeric proofs reused;no new pagination claim"
+  },
+  "counts": {
+    "delivered": 66,
+    "QA": 0,
+    "functional_pending": 66,
+    "documentary": 1,
+    "total": 133
+  },
+  "G5": {
+    "delivered": 4,
+    "QA": 0,
+    "functional_pending": 3
+  },
+  "limits": "2026/MZN;P086 é não aplicação da antiga14(2)(c),eliminada pelo Aviso2017,e continuidade deliberada na aquisição normal; não é isenção nova/activa nem cálculo retroactivo. Sem taxa presumida,dedução automática,importação,apuramento integral ou submissãoAT. P080/P084/P085 pendentes. L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 65,
+    "QA": 1,
+    "functional_pending": 66,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "6f056359df4231f9e1802922782b21263a8dae0b",
+    "record": "iva_l1_g5b_homologation_20261024",
+    "receipt": "l1-g5b-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g5c-qa-20261024.json

@@ -0,0 +1,181 @@
+{
+  "candidate": "9842dcbb0e570bc9af6d4f0d20b76f67bee30178",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "P080": [
+      "special_economic_zone_import",
+      "free_zone_import",
+      "free_warehouse_import",
+      "general_free_warehouse_import",
+      "customs_warehouse_import",
+      "duty_free_shop_import"
+    ]
+  },
+  "source": "Lei13/2016,CIVA14(1)(a),initial condition14(1),PDF13/p1426(271);no14change in consulted2022/2025 amendments",
+  "source_reused": "Existing six-file source archive and general corpus/reference inventories;official source acceptanceTempo08/10;not reauthenticated",
+  "legal_interpretation_limits": "P080 own import,not sale;not mere geography;all six regimes,customs control,applicable provisions,permanence,no final use/consumption;no automatic field11/duties/normalVAT",
+  "tests": {
+    "frontend": {
+      "passed": 20,
+      "failed": 0,
+      "new": 3,
+      "record": "node:test tool output this session;no separately saved stdout claimed"
+    },
+    "API": {
+      "tests": 1,
+      "assertions": 26,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g5c-review-20261024\\api-tests.xml",
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transactions": "rollback"
+    },
+    "types": "passed",
+    "production_build": "passed;existing plugin/chunk warnings",
+    "UI": "Codex Edge/CUA,real component;unknown->indeterminate,no->nonapplication,yes->exempt;save/recover/report;not manualTempo acceptance",
+    "synthetic_QA_storage": "1 test passed;UTF8 multibyte buffer decoding preserved"
+  },
+  "preservation": {
+    "base": "e384418ecc76ed77fe34a30814c4737a96887b00",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "preservation": "Reuse accepted G6C installed receipt d46b794a/2ed62165; no active code/schema/data/config/permissions changes in this QA task",
+    "frozen": "tests/frontend/fixtures/iva-g6d-inputs.json",
+    "frozen_sha256": "26f9b75b4b436bfd2e21487b8eed12e8db62e9ebfc46e3ace9c92271994fc80b",
+    "books": {
+      "sales": 20,
+      "acquisitions": 1,
+      "imports": 4
+    },
+    "counts_before": {
+      "delivered": 72,
+      "QA": 1,
+      "pending": 59,
+      "P001": 1,
+      "total": 133
+    },
+    "G6D": "P048 remains QA, not installed"
+  },
+  "UI_book": {
+    "rows": 6,
+    "history": 5,
+    "opportunity": "334",
+    "province": "Manica",
+    "period": "2026-12",
+    "document_date": "2026-11-14"
+  },
+  "counts": {
+    "delivered": 72,
+    "QA": 2,
+    "functional_pending": 58,
+    "documentary_P001": 1,
+    "total": 133
+  },
+  "active": "unchanged d46b794a/2ed62165;no push,installation,migration or active data change",
+  "other_QA": "P048 G6D candidate0eb37ef5 preserved,not delivered",
+  "pending": {
+    "P084": {
+      "source": "14(2)(a),14(3),samePDF13",
+      "treatment": "Acquisition/import of goods for gifts to national public-interest/relevant-social institutions;goods wholly suitable and used in evident public-interest activities;no services",
+      "documentary": "Application procedure referred to in14(3) not located in consulted sources;not declared nonexistent",
+      "development": "Specific acquisition/import flow absent;common persistence/report reused",
+      "verification": "Not performed for this branch",
+      "action": "Locate applicable implementing provision and amendments/scope,then implement only express conditions and verify save/recover/report",
+      "estimate": "6–10h preliminary development/verification after documentary delimitation;unmeasured;document retrieval ETA unknown"
+    },
+    "P085": {
+      "source": "14(2)(b),14(3),samePDF13",
+      "treatment": "Acquisition of goods for gifts mitigating effects of natural disasters;no automatic extension to import/services",
+      "documentary": "Application procedure referred to in14(3) not located in consulted sources;not declared nonexistent",
+      "development": "Specific acquisition/goods/disaster-purpose flow absent",
+      "verification": "Not performed for this branch",
+      "action": "Locate applicable implementation procedure;reuse P084 common fields while keeping own scope;verify complete flow",
+      "estimate": "4–8h preliminary after documentary delimitation,reusingP084;unmeasured;retrieval ETA unknown"
+    }
+  },
+  "limits": "72delivered remainclosed;L1open;P001only05/06;beveragesL2/L3;Statistics/AIdeferred;L1closure doesnot requireL2/L3/alltaxes",
+  "qa_status_preserved": "P080 demonstrated QA,not delivered;P084/P085 individually diagnosed and still pending",
+  "delivery_followup": {
+    "served_commit": "2d889a211ba303db31dcba815e439456dfba9f36",
+    "record": "iva_l1_P048_P080_joint_homologation_20261024",
+    "receipt": "l1-g6d-g5c-delivery-20261024.json",
+    "counts": {
+      "delivered": 74,
+      "QA": 0,
+      "functional_pending": 58,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6a-qa-20261024.json

@@ -0,0 +1,207 @@
+{
+  "key": "iva_l1_g6a_P049_P051_import_exemptions_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "965da2642627ad1e484d52587e07b4a60cae6af2",
+  "base": "e99ea1d0",
+  "homologation": "6f056359/e99ea1d0",
+  "group": "G6A",
+  "branches": {
+    "AUD-SIM-L1-P049": "reimport_same_state",
+    "AUD-SIM-L1-P051": "central_bank_gold"
+  },
+  "branch_count": 2,
+  "source": {
+    "reference": "CIVA12(1)(d/f),Lei13/2016PDF11/p1426(269),visual inspected;2022PDF2/p2252(26) and2025PDF12–13/p2180(12–13) retain d/f",
+    "acceptance": "Tempo08/10/2026;no new generic authenticity/legal approval",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ]
+  },
+  "preservation": {
+    "base": "e99ea1d0137543ca3fc37cb2c79732f3bb7c3edf",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g5b-delivery-20261024.json;6f056359/e99ea1d0;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "96f239cd9edd6d522447ce16e7b6dc32610f836a9d25dc8ea8789fb3042cf6f2",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 66,
+      "QA": 0,
+      "functional_pending": 66,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 5,
+    "affected_report_tests": 14,
+    "frontend_total": 19,
+    "API_tests": 1,
+    "API_assertions": 20,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject passed,temporary file only",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18642/g6a.html",
+      "observed": [
+        "unknown condition ->indeterminate",
+        "failed condition ->nonapplication,normal tax unknown",
+        "affirmative conditions ->exempt import VAT0.00",
+        "switch treatment ->only applicable questions;answers,document,1000MZN retained",
+        "save/recover/report ->P049/P051,Manica,2026-12,documents,sources",
+        "three previous UI results;20salesbooks and1purchasebook identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6a-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "e6914778f6513e2ea22850d1b30a79ff3592e0c8085cb09c38f1ffb23541cf9c"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "optional_snapshot_key": "importExemptions",
+    "no_schema_change": true,
+    "legacy_books": "no additional required fields;20sales and1purchase unchanged/current",
+    "data_conditions": "per branch;unknown != false;no ordinary rate inferred",
+    "value": "declared/previsional value preserved,optional;no invented customs taxable base",
+    "period": "explicit import period independent from supporting document date and sales calendar",
+    "history": "explicit classification archives previous result;edits keep historical state;reports show only applicable conditions",
+    "roll_back": "l1-g6a-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 68,
+    "QA": 0,
+    "functional_pending": 64,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 2,
+    "QA": 0,
+    "functional_pending": 13
+  },
+  "limits": "2026/MZN;classificação L1 de12(1)(d/f),sem direitosaduaneirosL13,dedução/campo11L2,baseaduaneira,taxa normal presumida,apuramento integral ou submissãoAT. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 66,
+    "QA": 2,
+    "functional_pending": 64,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "e3601c124d50fa2b52ea9d9fb86fbddf1d224d51",
+    "record": "iva_l1_g6a_homologation_20261024",
+    "receipt": "l1-g6a-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g6b-qa-20261024.json

@@ -0,0 +1,220 @@
+{
+  "key": "iva_l1_g6b_P055_P057_import_exemptions_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "f75f36f0e36a5d9981f631b6e22f3c9e723ee454",
+  "base": "a23f1dcb",
+  "homologation": "e3601c12/a23f1dcb",
+  "group": "G6B",
+  "branches": {
+    "AUD-SIM-L1-P055": "author_art_import",
+    "AUD-SIM-L1-P057": "fire_brigade_vehicle"
+  },
+  "branch_count": 2,
+  "source": {
+    "reference": "CIVA12(1)(j/l),Lei13/2016PDF11/p1426(269),visual inspected;2022PDF2/p2252(26) and2025PDF12–13/p2180(12–13) retain j/l",
+    "acceptance": "Tempo08/10/2026;no new generic authenticity/legal approval",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ]
+  },
+  "preservation": {
+    "base": "a23f1dcb6e886a6de75917f17f2da4b9ab94599e",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g6a-delivery-20261024.json;e3601c12/a23f1dcb;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "6765354faf917282ea03bed31cee071d1a44cf008a7560171048adb8ffa6debf",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "import_books": 1,
+    "import_history": 3,
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 68,
+      "QA": 0,
+      "functional_pending": 64,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_import_suite": 5,
+    "frontend_total": 9,
+    "API_tests": 1,
+    "API_assertions": 23,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject and UTF8 split-multibyte boundary passed;Buffer concatenation before decoding;temporary file only",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18643/g6b.html",
+      "observed": [
+        "unknown condition ->indeterminate",
+        "failed condition ->nonapplication,normal tax unknown",
+        "affirmative conditions ->exempt import VAT0.00",
+        "switch treatment ->only applicable questions;answers,document,2500MZN retained",
+        "save/recover/report ->P055/P057,Manica,2026-12,documents,sources",
+        "four previous UI results;20salesbooks,1purchase and1importbook identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6b-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "7f6ef7c5a3ee5aca026ad29279510b2ab9fa63d76d13b878007a5c58f4163a7e"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "existing_snapshot_key": "importExemptions",
+    "scoped_version": "import-beneficiaries/1 only when new treatment selected;legacy keys/source preserved",
+    "no_schema_change": true,
+    "legacy_books": "no additional required fields;20sales,1purchase and1importbook unchanged/current",
+    "data_conditions": "per branch;unknown != false;no ordinary rate inferred",
+    "value": "declared/previsional value preserved,optional;no invented customs taxable base",
+    "period": "explicit import period independent from supporting document date and sales calendar",
+    "history": "explicit classification archives previous result;edits keep historical state;reports show only applicable conditions",
+    "roll_back": "l1-g6b-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 70,
+    "QA": 0,
+    "functional_pending": 62,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 4,
+    "QA": 0,
+    "functional_pending": 11
+  },
+  "limits": "2026/MZN;classificação L1 de12(1)(j/l),sem direitosaduaneirosL13,dedução/campo11L2,baseaduaneira,taxa normal presumida,apuramento integral ou submissãoAT. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "QA_auxiliary_encoding_correction": {
+    "cause": "Demo middleware decoded each incoming byte chunk separately;one split UTF8 character changed in a prior-history key",
+    "scope": "local synthetic QA file only;private API and accepted active data unchanged",
+    "before": "ui-saved-before-utf8-fix.json preserved",
+    "fix": "Concatenate buffers before UTF8 decoding;boundary regression test passed",
+    "verification": "Reset from exact private API recovery via explicit QA button;save/recover/report repeated;all20sales+1purchase+1importbooks identical to frozen baseline",
+    "helper_sha256": "3cbaac752269c91c6675a10e95646292cc8191949c23700b37805ed46a49672f"
+  },
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 68,
+    "QA": 2,
+    "functional_pending": 62,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "4cebd617651ca877bd4715c661973873e69f05e1",
+    "record": "iva_l1_g6b_homologation_20261024",
+    "receipt": "l1-g6b-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g6c-qa-20261024.json

@@ -0,0 +1,224 @@
+{
+  "key": "iva_l1_g6c_P053_P054_import_assets_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "8e5565d5e0501ecd2a40ae684f4948b867308c54",
+  "base": "72e56f7a",
+  "homologation": "4cebd617/72e56f7a",
+  "group": "G6C",
+  "branches": {
+    "AUD-SIM-L1-P053": [
+      "eligible_ship_import",
+      "ship_operation_object_import"
+    ],
+    "AUD-SIM-L1-P054": [
+      "eligible_aircraft_import",
+      "aircraft_operation_object_import"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "source": {
+    "reference": "CIVA12(1)(h/i),Lei13/2016PDF11/p1426(269),by reference13(1)(f/g) and13(1)(c/d),PDF12/p1426(270);full-page visual proofs G6A/G4B reused;2022PDF2/p2252(26) and2025PDF13/p2180(13) retain h/i and do not change13",
+    "acceptance": "Tempo08/10/2026;no generic authenticity/legal revalidation",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ]
+  },
+  "preservation": {
+    "base": "72e56f7ae5b3c5d8c0f22b61778ec291b2bca2f6",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g6b-delivery-20261024.json;4cebd617/72e56f7a;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "acbd2187c64bf4952b90117d247e5d8440b71cf094aad36ffe147e2098ef9d17",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "import_books": 2,
+    "import_histories": {
+      "opportunity:330": 3,
+      "opportunity:331": 4
+    },
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 70,
+      "QA": 0,
+      "functional_pending": 62,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_import_suites": 9,
+    "frontend_total": 13,
+    "API_tests": 1,
+    "API_assertions": 24,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin timing warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject and split-multibyte UTF8 boundary passed;inherited Buffer concatenation preserved",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18644/g6c.html",
+      "observed": [
+        "four treatments mapped to two IDs",
+        "object link unknown ->indeterminate;negative ->nonapplication;affirmative ->exempt0.00",
+        "switch object to principal aircraft ->own condition unknown,object response retained;return ->response restored",
+        "4000MZN/document/2026-12 conserved",
+        "save/recover/report ->P053/P054/four treatments,Manica,opportunity332,source12h/i and13f/g",
+        "four previous new-book UI results;all23acceptedbooks identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6c-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "d09a98c6a6c73a526c8803358eef6448cdc634a8a430c6ab8fe691ecdbd32bf4"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "existing_snapshot_key": "importExemptions",
+    "no_schema_change": true,
+    "scoped_version": "import-assets/1 only for selected asset treatments;G6A/G6B keys/source remain unchanged",
+    "shared_definitions": "internationalShipEligibility/internationalAircraftEligibility export existing G4B strings without changing sale treatments",
+    "legacy_books": "20sales,1purchase and2importbooks identical/current without recalculation",
+    "history": "explicit classification archives previous result;edits keep earlier version",
+    "not_applicable_UI": "only conditions for selected principal asset/object;hidden answers retained",
+    "field11": "no deduction or ModeloA totals populated by classification",
+    "rollback": "l1-g6c-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 72,
+    "QA": 0,
+    "functional_pending": 60,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 6,
+    "QA": 0,
+    "functional_pending": 9
+  },
+  "limits": "2026/MZN;classificação12(1)(h/i),bem principal ou objecto da exploração identificado,sem baseaduaneira,direitosL13,dedução/campo11L2,taxa normal presumida,apuramento integral ou submissãoAT. Não encerraP052/abastecimentos. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 70,
+    "QA": 2,
+    "functional_pending": 60,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "d46b794ab2c6113738f76c69097ae3dcddcf56dd",
+    "record": "iva_l1_g6c_homologation_20261024",
+    "receipt": "l1-g6c-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g6d-qa-20261024.json

@@ -0,0 +1,230 @@
+{
+  "key": "iva_l1_g6d_P048_import_customs_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "0eb37ef59b9b65837e6791518b378fe4e64ca112",
+  "base": "2ed62165",
+  "homologation": "d46b794a/2ed62165",
+  "group": "G6D",
+  "branches": {
+    "AUD-SIM-L1-P048": [
+      "customs_transit_import",
+      "customs_temporary_import",
+      "customs_drawback_import"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 3,
+  "source": {
+    "reference": "CIVA12(1)(c),Lei13/2016PDF11/p1426(269),full-page visual proof G6A reused;2022PDF2/p2252(26) and2025PDF13/p2180(13) retain c by reference;no new expanded wording used",
+    "acceptance": "Tempo08/10/2026;no generic authenticity/legal revalidation",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ],
+    "scope_lookup_2020": {
+      "URL": "https://www.inm.gov.mz/pt-br/content/assembleia-da-rep%C3%BAblica-suplemento-n%C2%BA-1-de-231220-pag-2414-1-20-br-n%C2%BA-246-boletim-da",
+      "scope": "Official INM index identifies Lei16/2020 as altering9(13),not12(1)(c)",
+      "retrieval": "Index search text read;direct page timeout and two official PDF download attempts failed;no fullPDF obtained or claimed",
+      "use": "scope lookup for an existing reference;not a second authenticity approval and not the operative text of12(1)(c)"
+    }
+  },
+  "preservation": {
+    "base": "2ed62165b7a5b7e0a836db350fb39ace6453fed5",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g6c-delivery-20261024.json;d46b794a/2ed62165;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "ac5f1b23de6b3e13c9b0e116b435c389d8147d5f4145b19dc234bf79596c5db6",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "import_books": 3,
+    "import_histories": {
+      "opportunity:330": 3,
+      "opportunity:331": 4,
+      "opportunity:332": 4
+    },
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 72,
+      "QA": 0,
+      "functional_pending": 60,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_import_suites": 13,
+    "frontend_total": 17,
+    "API_tests": 1,
+    "API_assertions": 25,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin timing warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject and split-multibyte UTF8 boundary passed;inherited Buffer concatenation preserved",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18645/g6d.html",
+      "observed": [
+        "three treatments mapped to one ID",
+        "full customs duty exemption unknown ->indeterminate;negative ->nonapplication;affirmative with own regime ->exempt0.00",
+        "switch transit to temporary import ->own regime condition unknown,previous answers retained;return ->transit response restored",
+        "5000MZN/document/2026-12 conserved",
+        "save/recover/report ->P048/three treatments,Manica,opportunity333,source12(1)(c)",
+        "four previous new-book UI results;all24acceptedbooks identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6d-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "fadcff5be7c2a7a768a87531fefab15d189f87c9181e60fc2c794b4a5a01ae8c"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "existing_snapshot_key": "importExemptions",
+    "no_schema_change": true,
+    "scoped_version": "import-customs-regimes/1 only for selected customs import treatments;G6A/G6B/G6C keys/source remain unchanged",
+    "regime_confirmations": "transit/temporary/drawback have distinct keys;fullCustomsExemption differs from P049 customsExempt;partial relief or suspension cannot satisfy total exemption",
+    "legacy_books": "20sales,1purchase and3importbooks identical/current without recalculation",
+    "history": "explicit classification archives previous result;edits keep earlier version",
+    "not_applicable_UI": "only conditions for selected customs regime;hidden answers retained",
+    "field11": "no deduction or ModeloA totals populated by classification",
+    "rollback": "l1-g6d-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 72,
+    "QA": 1,
+    "functional_pending": 59,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 6,
+    "QA": 1,
+    "functional_pending": 8
+  },
+  "limits": "2026/MZN;P048/12(1)(c),trânsito/importação temporária/draubaque com isenção total de direitos,sem baseaduaneira,cálculo de direitosL13,saída de regime,dedução/campo11L2,taxa normal presumida,apuramento integral ou submissãoAT. Não confundir com vendas em regimeG5/P083. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_status_preserved": "demonstrated_QA_not_installed",
+  "delivery_followup": {
+    "served_commit": "2d889a211ba303db31dcba815e439456dfba9f36",
+    "record": "iva_l1_P048_P080_joint_homologation_20261024",
+    "receipt": "l1-g6d-g5c-delivery-20261024.json",
+    "counts": {
+      "delivered": 74,
+      "QA": 0,
+      "functional_pending": 58,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6e-qa-20261024.json

@@ -0,0 +1,161 @@
+{
+  "candidate": "1565aa4ffb13fae75e925ccdb2b7553a9b111dd5",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P052": [
+      "ship_provisions_import",
+      "ship_fuel_import",
+      "ship_technical_products_import",
+      "ship_cargo_accessories_import",
+      "aircraft_provisions_import",
+      "aircraft_fuel_import",
+      "aircraft_technical_products_import",
+      "aircraft_cargo_accessories_import"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 8,
+  "source": "Lei13/2016,CIVA12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p1426(269–270),13(3);2022PDF2/2025PDF13g/3 maintainedbyreference",
+  "source_scope": "Ship maritime/fluvial/lacustrine international navigation;aircraft international navigation,not requirement of principallyinternationalcompany fromP054. Provisions,fuel,technicalproducts,cargoaccessories;ownexclusions only. No deduction/field11,customsduties/base ornormalVAT assumed.",
+  "new_checks": {
+    "frontend": {
+      "passed": 3,
+      "failed": 0,
+      "record": "node:test outputthissession,no savedstdoutclaimed;acceptedoldproofs reused,not rerun"
+    },
+    "API": {
+      "tests": 2,
+      "assertions": 32,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6e-supplies-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "production_build": "passed;existingplugin/chunkwarnings",
+    "QA_storage": "1testpassed,save/recover/reject,multibyteUTF8bufferboundary",
+    "UI": "CodexEdgeCUArealcomponent:coastalfishingexclusion unknown/nonapplication/exempt states,fueltanksconditiononlyfuel,save/recover/report8rows,5historyversions;notmanualTempoacceptance"
+  },
+  "technical_obstacle_resolved": {
+    "origin": "Implementationchoice,notTempobusinessrule",
+    "old_limit_characters": 1000000,
+    "observed_preserved_draft_characters": 1040665,
+    "new_limit_characters": 4000000,
+    "why": "Do not discardacceptedbooks/explicit history tofitnewbranch;allowcurrentdraftwithboundedJSONstringvalidation",
+    "evidence": "InitialAPI422 recorded intooloutput;afterfix exactprivate recoveryand4millionboundnegative testpassed;no activechange"
+  },
+  "preservation": {
+    "base": "4e4bf6b8595f1b92d5a9de1b90be8d639f34feb5",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "P048/P0802d889a21/e3269079;174tables/369files/29published/28relations/408geometries,postgres equivalent;reuse accepted code/schema/data/config/permission delta proof",
+    "frozen_fixture": "tests\\frontend\\fixtures\\iva-offers-inputs.json",
+    "sha256": "98e7e77d3ed4bd0151b8192f190b3ed1eba4e2174385c8d0aa613be04331023e",
+    "preserved": "26fiscalbooks+1offerpreparationbook(2rows,histories,deliberatepurposeedit);no recalculation",
+    "counts_before": {
+      "delivered": 74,
+      "QA": 0,
+      "functional_pending": 58,
+      "P001": 1,
+      "total": 133
+    },
+    "active_changes": 0
+  },
+  "counts": {
+    "delivered": 74,
+    "QA": 1,
+    "functional_pending": 57,
+    "documentary": 1,
+    "total": 133
+  },
+  "active": "2d889a21/e3269079unchanged;no push/install/migration",
+  "P084_P085": "ModelI.1diploma checked jointly;Despacho06/01/2010->Decreto56/2009art2->CBFLei4/2009;no direct14(3)correspondence found inreadRegulation1–16;scenario mapping recorded separately;drafts5ec2f198preservedexactly",
+  "limits": "L1open;P001only05/06;beveragesL2/L3;Statistics/AIdeferred;closingL1doesnotrequireL2/L3/alltaxes",
+  "qa_status_preserved": "P052 demonstratedQA;notinstalled;P084/P085 drafts preserved,benefits pending",
+  "delivery_followup": {
+    "served_commit": "c1314cdf90c368b51489aaf04c2cdbe59cfb88e6",
+    "receipt": "l1-g6e-delivery-20261024.json",
+    "record": "iva_l1_g6e_P052_homologation_20261024",
+    "counts": {
+      "delivered": 75,
+      "QA": 0,
+      "functional_pending": 57,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6f-qa-20261024.json

@@ -0,0 +1,159 @@
+{
+  "candidate": "29e708ba2dca2450eaff8eff6f5e19079ffc7f8e",
+  "implementation_commit": "f9fb04f9",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P050": [
+      "service_in_customs_value",
+      "accessory_service_first_destination"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA12(1)(e),Lei13/2016PDF11/p1426(269);16(1)/16(1)(b)/16(2),PDF14/p1426(272);2022PDF1–2/2025PDF12–13maintain12e byreference,notchange16;2020/2025May9(13)scopes reused",
+  "meaning": "Servicefullvalueincluded in importtaxbase,eitheralreadyincustomsvalue oraddedaccessorycharge untilfirstdestination;destinationfromtransportdocument or,initsabsence,firstbreakbulk inland. Two technicalprofiles,notnewbusinessconditions.",
+  "tax_separation": "serviceVat0.00 onlywhenownconditions;importVat remainsnull forP050,no customsbase/duties/importedgoodstaxcalculation,normalratepresumption,invoicecorrection orfield11deduction",
+  "new_inputs": "OptionalserviceImportRef,serviceBaseRef,serviceFirstDestination(onlyaccessoryprofile),serviceProvider. Servicevalue/reference/context requiredforclassification;not newmandatoryfields onoldgoods. HidegoodsCode/originCountry forservices;preserve hiddenanswers across profilechange.",
+  "reference_reuse": "P050services filteredout from importedgoods references ofP084/P085;no newtaxbenefit or goodsconversion",
+  "verification": {
+    "frontend": {
+      "new_tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "allownconditions,missing/failednotzero,ownfirstdestination,switchpreservation,service/importVATseparation,27priorfiscalbooks+946fc089drafts exact,currentoldkeys,report,malformedservicewriteguard,no service-as-goods reuse",
+      "record": "latestnode:test outputthissession;acceptedoldproofs reused,not rerun"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6f-services-20261024\\api-tests.xml"
+    },
+    "types_final": "passed",
+    "production_build_final": "passed,existingplugin/chunkwarnings",
+    "synthetic_QA_storage": "1passed includingmultibyteUTF8bufferboundary",
+    "UI": "CodexEdgeCUArealcomponent:inclusionunknown->indeterminate,no->nonapplication,yes->serviceexemption;servicefieldsownrefs;goodsfields hidden,firstdestination onlyaccessory;save/recover/report2rows/opportunity336/Manica/2026-12/document14Nov2026/5historyversions;notmanualTempoacceptance"
+  },
+  "integrity_fix": "Newmalformedoptionalreference test initially detected savepath lacked validating newencodedbook;now validatesbefore returning/onChange,no original overwritten;validoldbooks/keys preserved",
+  "preservation": {
+    "base": "77d1290258a925a104b616dc4648db33d43064ea",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "preservation": "Reuse acceptedG6Ec1314cdf/536559d6:174tables/369files/29published/28relations/408geometries;code/schema/data/config/permissions delta accepted;no active query/write in this QA task",
+    "frozen": "tests\\frontend\\fixtures\\iva-offer-paths-inputs.json",
+    "sha256": "78125d82172cda05c16b10e74ac2fdfd4eaaa25bd99cd3bde33281c2bfdd01e6",
+    "books": "27fiscalbooks+offerbook;requeststates/scopes/normal-conditionalscenarios/history946fc089preservedexactly",
+    "counts_before": {
+      "delivered": 75,
+      "QA": 0,
+      "functional_pending": 57,
+      "P001": 1,
+      "total": 133
+    }
+  },
+  "counts": {
+    "delivered": 75,
+    "QA": 1,
+    "functional_pending": 56,
+    "documentary": 1,
+    "total": 133
+  },
+  "active": "Unchangedc1314cdf/536559d6;no push/install/activequeries/schema/data/config/permissionchange",
+  "P084_P085": {
+    "authorized_partial_candidate": "946fc089",
+    "next_delivery_scope": "Preparation/requeststates/scopeddecisions/humanitarianpurpose/normalandconditionalhypotheticalscenarios,notconfirmedbenefit/notclosing2branches",
+    "documentary_scope": "IdentifyexpressapplicableCIVA14(3)procedure/link and amendments;distinguishP084internal/import andP085acquisition. ModelI.1/Despacho/CBFcotejo reused,not repeated;do notinventcertificates/approvers orclaimregulation nonexistent",
+    "preserved": "Allrows,scopeversions,deliberateedits,normal/conditionalinputs andhistory exactlyequalfrozenfixture"
+  },
+  "limits": "L1open;P001only05/06;beveragesL2/L3;classificationseparatefromfield11;Statistics/AIdeferred;L1closuredoesnotrequireL2/L3/alltaxes",
+  "qa_status_preserved": "P050 demonstratedQA,notinstalled;P084/P085 partialpreparation/scenarios includedinancestry andauthorizedfornextdelivery,notbenefitclosure",
+  "delivery_followup": {
+    "served_commit": "78c9f4a356d5eaf590d8d82168228a2f84b1f633",
+    "receipt": "l1-g6f-delivery-20261024.json",
+    "record": "iva_l1_g6f_P050_with_partial_P084_P085_homologation_20261024",
+    "counts": {
+      "delivered": 76,
+      "QA": 0,
+      "functional_pending": 56,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6g-qa-20261024.json

@@ -0,0 +1,161 @@
+{
+  "implementation_commit": "9783c54b2c70b2d91fefd08a394a21b0690af5ba",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P056": [
+      "authorized_investment_equipment"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 1,
+  "condition_count": 4,
+  "source": "CIVA12(1)(k),Lei13/2016PDF11/p1426(269);Lei22/2022PDF2/p2252(26),Lei10/2025PDF13/p2180(13)maintain k by remissão;2017rectificationPDF1 concerns6/14/annexes,not12k",
+  "meaning": "Imported equipment classified K,destined to investment in undertaking authorized under InvestmentLaw/regulation;authorization reference and applicable scope,not authorization request or automatic class lookup",
+  "source_links": [
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie",
+    "https://pt.apiex.gov.mz/investir/"
+  ],
+  "technical_choices": "Dedicated optional reference/scope fields required only for newP056 classification;traceability of statutory conditions,not additional certificate/approver or official-source revalidation;reuse importer,documents,value,period,evidence and opportunity",
+  "scope": "2026/MZN,classification of import VAT only;no customsbase/duties,automatic authorization or goodsclassification,domestic purchaseexemption,deduction/field11/ModeloA totals",
+  "result": "0.00 only ownconditions yes+reference/scope;projected assumption expressly labelled;missing=indeterminate;no=notapplicable and no presumed ordinaryrate",
+  "verification": {
+    "frontend": {
+      "tests": 3,
+      "passed": 3,
+      "failed": 0,
+      "scope": "own conditions,mistyped writes,switch retention,context invalidation,all delivered books unchanged,serviceVAT separate,partial offers unchanged,history,report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 25,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6g-investment-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Real component in Edge/CUA:unknown/no/yes authorization triad,own fields,save/recover/report one row,5 prior versions;synthetic only,not manual Tempo acceptance",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6g-investment-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "0f9f7e3409bdea1d4d6c351a572e7c37b3a09b4e",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "78c9f4a3/0f9f7e34;174 tables/369 files;29 published fiches/28 relations/408 geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g6g-preserved-inputs.json",
+    "sha256": "43b5060803730e940bc1afa5e75dac16e634da2cf3ea80ce71cab9ef6185e51d",
+    "counts_before": {
+      "delivered": 76,
+      "QA": 0,
+      "functional_pending": 56,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P056 only; preserve P050 service VAT separately and P084/P085 preparation/conditional simulation without closing benefits; no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-import-exemptions.ts": "1b4fda4e7e363e68f951eca14a415a93d08b06aaa49b41e639b44fc5c9cee488",
+    "resources/js/components/simulation-import-exemptions.tsx": "c6f36defc756eac0bb21f17e7165bb84efbbbfd120ea3be83787ffe368b7f1b1"
+  },
+  "counts_current": {
+    "delivered": 76,
+    "QA": 1,
+    "functional_pending": 55,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "78c9f4a3",
+  "remaining": "Integrate/deliver by existingGit process with manifest,fresh backup/isolatedrestore and installeddelta;no push in this QA task",
+  "limits": "P084/P085 partial only,pending;P00105/06;L1open;beveragesL2/L3;Stats/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6g-investment-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "9b26217dec945fe07b665c6ad7638a965bf104a9",
+    "receipt": "l1-g6g-delivery-20261024.json",
+    "record": "iva_l1_g6g_P056_homologation_20261024",
+    "counts": {
+      "delivered": 77,
+      "QA": 0,
+      "functional_pending": 55,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6h-qa-20261024.json

@@ -0,0 +1,164 @@
+{
+  "implementation_commit": "69b6c49a600c02352fdb9d10b0f756dca6c500a5",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P060": [
+      "un_development_exemption",
+      "un_development_reduction"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "conditions": "Seven common statutory conditions and one own customs-relief condition per treatment;not16 treatments",
+  "source": "CIVA12(2)(c),Lei13/2016PDF11/p1426(269),12(4)PDF12/p1426(270);Lei22/2022PDF2–3 andLei10/2025PDF13 maintain2/4 by remissão;2017rectification does notchange12(2)c/4",
+  "source_links": [
+    "https://www.parlamento.mz/?post_documents=boletim-da-republica-i-serie-nr-250-quarta-feira-28-de-dezembro-de-2022",
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie"
+  ],
+  "meaning": "Materials/equipment for development projects funded by UN agencies/specialized institutions accredited with MozambiqueGovernment;exclusive project implementation;favourableFinanceMinisterdecision following priorrequest/list/importplan and customsconformity with approvedlist/plan;request is not grant",
+  "technical_choices": "Dedicated optional document references shown/required only for P060 classification;reuse importer,goods,document,date,period,evidence,opportunity;keep all answers across treatment switches. Reference fields trace statutory conditions,not newcertificate/approver or revalidation of officialsources. Exact decimal arithmetic via integers with up to6inputfractiondigits/14outputfractiondigits,no assumed fiscalrounding;negative/malformed/unknown inputs not zero. Newversion only books containingP060,oldkeys exactlycurrent.",
+  "scope": "2026/MZN,classification of own import VAT and application of expressly supplied rights-relief proportion to expressly supplied normalVAT. No customsbase/duties/normalVAT-rate calculation;no deduction/field11/ModeloA totals/serviceVAT alteration. Not automatically extend decisions/list/plan scope.",
+  "formula": "normalVAT × (100 − rightsReductionPercent)/100;partial percentage strictly between0and100;100requires ownfull-exemptiontreatment;0notapplicable;explicitnormalVAT0 distinctfrommissing",
+  "result": "Full customs exemption plus ownconditions -> importVat0.00;partial reduction -> statusreduced and exactresult;missing=indeterminate,no=notapplicable,no presumedordinarytax. Effective-declared versus projected-assumptions explicit.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Every owncondition missing/no;references and full/partial boundaries;exact fractions/large numbers/zero;malformedwriteguard;switch/context/referenceinvalidation;history;priorbooks/partialoffers exactlypreserved;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 34,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6h-development-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:decision unknown/no/assumed;normalVATmissing indeterminate;800with25%=600,50%=400;full0.00;save/recover/report2rows and5priorversions;scope/list/plan/decision/references retained. Synthetic only,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6h-development-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "163e090ea547d0c046bddecc0b4f5db150910d7d",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "9b26217d/163e090e;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions verified at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g6h-preserved-inputs.json",
+    "sha256": "0eec529d197507a74d63a046761604fa31d10d8908d4d27b79719a1d116524d8",
+    "counts_before": {
+      "delivered": 77,
+      "QA": 0,
+      "functional_pending": 55,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P060 only;preserve P056 authorization scope,P050 serviceVAT,and partial P084/P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-import-exemptions.ts": "799e9a0020e805af9f67387bfa36608c4973f15c4427d1b82c3f6b6398aed129",
+    "resources/js/components/simulation-import-exemptions.tsx": "89ab431fa6810c1f56897f203a817a41722c4a9df0cb075561dee6208e8730d1"
+  },
+  "counts_current": {
+    "delivered": 77,
+    "QA": 1,
+    "functional_pending": 54,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "9b26217d",
+  "remaining": "Integrate/deliver by existingGit with manifest,freshbackup/realisolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085 partial,pending;P00105/06;L1open;beveragesL2/L3;Stats/AI deferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6h-development-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "eb9294ef42c2cfc97eb8c2553d545e3bff7c0add",
+    "receipt": "l1-g6h-delivery-20261024.json",
+    "record": "iva_l1_g6h_P060_homologation_20261024",
+    "counts": {
+      "delivered": 78,
+      "QA": 0,
+      "functional_pending": 54,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7-reduced-bases-qa-20261024.json

@@ -0,0 +1,214 @@
+{
+  "implementation_commit": "67a96085c8828231bb7e44ca26a4acb7b915ecee",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P096": [
+      "regulated_energy"
+    ],
+    "AUD-SIM-L1-P097": [
+      "aeronautical_fees"
+    ],
+    "AUD-SIM-L1-P098": [
+      "public_works"
+    ],
+    "AUD-SIM-L1-P099": [
+      "public_water"
+    ]
+  },
+  "branch_count": 4,
+  "treatment_count": 4,
+  "source": "CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15,adita18(6),PDF13:dedução do imposto suportado relativo a essas operações na mesma proporção da base reduzida.",
+  "meaning": {
+    "P096": {
+      "treatment": "regulated_energy",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×62%",
+      "conditions": "Transmissão de energia com preço fixado porAutoridadePública,referência/âmbito/intervalo aplicáveis."
+    },
+    "P097": {
+      "treatment": "aeronautical_fees",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×85%",
+      "conditions": "Preço doserviço fixado através de taxas aeronáuticas. Não aplicar a comunicações/saneamento/telecomunicações genericamente pelo título histórico da matriz;é necessário demonstrar o preço fixado através de taxa aeronáutica15(2)k."
+    },
+    "P098": {
+      "treatment": "public_works",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×40%(redução60%,não base60%)",
+      "conditions": "Construção/reabilitação de obras públicas abrangidas15(2)l/15(9),projecto/contrato/categoria/âmbito identificados;estradas,pontes,infraestrutura água/saneamento,electrificação rural emprojectos públicos e hidráulicaagrícola noâmbito definido. Não exigir preço regulado a esta alínea."
+    },
+    "P099": {
+      "treatment": "public_water",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×75%",
+      "conditions": "Água potável através derede pública,preço fixado porAutoridadePública comreferência/âmbito/intervalo aplicáveis."
+    }
+  },
+  "formula": "Base=fullconsideration before reduction excludingownVAT ×branchpercentage once;exactdecimal retained,no fiscalrounding assumed.",
+  "scope": "2026/MZN,base apenas. Percentagens62/85/40/75 são de base,não taxasIVA. Proporção18(6)registada sem calcular/conceder dedução/campo11;dedução permanece nas condições/lotes próprios. Sem taxaIVA,IVA,isenção ou totaisModeloA. Não dividir bruto comIVA sem composição esclarecida,nem reduzir montante já reduzido.",
+  "technical_choices": "NewregulatedReducedBases opportunity-scoped book in existingmodelo_a snapshot/API/dossier,no schema/permissions. Switchretainshiddenprice/projectrefs andclearsownconditions;sharedconditions retained. Inputs15integer/6fractiondigits,BigInt×percentage,outputupto8fractiondigits. Existingrefs or explicitassumptions,no certificates/approvers invented.",
+  "verification": {
+    "frontend": {
+      "tests": 6,
+      "passed": 6,
+      "failed": 0,
+      "by_branch": {
+        "AUD-SIM-L1-P096": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed",
+        "AUD-SIM-L1-P097": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed",
+        "AUD-SIM-L1-P098": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed",
+        "AUD-SIM-L1-P099": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed"
+      },
+      "additional": "Eightfractiondigit exactresults from6fractioninput,no float/fiscalrounding;works40not60,pricefields irrelevanttoworks,project/categories guard,switchhiddenretention,allpreviousbooks/history/report/corruptwriteguards"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 27,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7-reduced-bases-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUArealcomponent:unknown full-before-reduction composition makesenergybaseindeterminate;unknown workscategory makesworksbaseindeterminate;restore confirms620.155/850.2125/400.10/750.1875MZN,proportion62/85/40/75%,VAT/ratenull. Save/recover/report4rows+3previousversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7-reduced-bases-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "b0e01ef737d26a991474e7fcc5d77cd330f20815",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "2a725440/b0e01ef7;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7-reduced-preserved.json",
+    "sha256": "0f106010eb54921462d64f42bf44ac551ef2ab614f6fe0eb063908d858529b01",
+    "scope": "P096–P099QA;all priorbooks/history includingP111–P120 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-reduced-bases.ts": "4fc79388066a4d012b9af279ef53212ee963ae43d858307155e9ae8a140b5285",
+    "resources/js/components/simulation-reduced-bases.tsx": "00f1e0f1490240f578401c3a6e10b6812ee5b7978bbf7d7e5c9c1a81124bc6d1",
+    "resources/js/components/simulation-monthly-iva.tsx": "6032b9605703e7e29d5fb45cc158e8da57b9af4980d312f3326ddf18ee1e8814",
+    "resources/js/lib/project-dossier.ts": "ab044a0952cc4753925768f5ba7fd422637cfb9d826c1e8c26d21d7616b6dacf"
+  },
+  "counts_current": {
+    "delivered": 103,
+    "QA": 4,
+    "functional_pending": 25,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "2a725440",
+  "remaining": "OnejointGit delivery forfourcompatiblebranches,onebackup/realisolatedrestore,perbranchQAproofsreused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "P121digital/P084/P085pending;L1open;P00105/06;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7-reduced-bases-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "2fdca86367d8bad524113b4cf6c49a0110130be9",
+    "receipt": "l1-g7-reduced-delivery-20261024.json",
+    "record": "iva_l1_g7_reduced_P096_P099_homologation_20261024",
+    "counts": {
+      "delivered": 107,
+      "QA": 0,
+      "functional_pending": 25,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7a-qa-20261024.json

@@ -0,0 +1,165 @@
+{
+  "implementation_commit": "1dda6ea25858f9fd35304458b09b8e6ab899ebb8",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P090": [
+      "public_authority_indemnity",
+      "public_authority_compensation"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(d),Lei13/2016PDF13/p1426(271);15(3)/(4)/(5)/(6),PDF14/p1426(272);Lei22/2022PDF3maintains2d/3–6,Lei10/2025doesnotamend15. Statutory public-act compensation distinct from judicial contract-breach indemnity15(6)(a).",
+  "source_links": [
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie",
+    "https://www.parlamento.mz/?post_documents=boletim-da-republica-i-serie-nr-250-quarta-feira-28-de-dezembro-de-2022"
+  ],
+  "meaning": "Determine the tax base for an identified taxable domestic supply of goods/services resulting from a public-authority act,using indemnity or other compensation;do not infer taxability from compensation/publicentity alone. Judicial contract-breach indemnity is not included by analogy.",
+  "technical_choices": "New opportunity-scoped publicAuthorityBases book inside existing modelo_a_snapshot;no schema/API/permissions change. Existing dossier/report and monthlyIVA components extended incrementally. Cash/nonmonetary/mixed form hides irrelevant fields but retains edits. Exact decimal sums with integers,up to6fractiondigits per input;no fiscalrounding assumption. Normalvalue explicitly supplied with valuationreference,not appraised by portal. References/conditions trace source,not newcertificate/approver or revalidation of officialsource.",
+  "scope": "2026/MZN;P090baseonly. BaseAmount independent from vat/rate,which alwaysremainnull. No determination of incidence,rate,exemption,tax,customsbase,deduction/field11/ModeloA totals orautomaticposting toother fiscalbooks. Components supplied netofIVA with applicable15(5)/(6)composition identified.",
+  "formula": "base = applicable net monetary component + applicable net nonmonetary normalvalue;form explicitly selects applicablecomponents;missing/invalid applicableamount orvaluationref staysnull,explicitzero is allowed;hiddenvalues not erased.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownconditions unknown/no;judicialexclusion;money/in-kind/mixed;exactlarge/fractionalamounts/zero;missingrefs;context/version/history;malformedwriteguard;allpriorbooks unchanged;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7a-public-base-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings;final build after Portuguese report-label adjustment",
+    "UI": "Realcomponent Edge/CUA:unknownact/missingvaluation indeterminate;judicialcontractbreach notapplicable;switchmoney->mixed retains250.20and1500.25,base1750.45;finalbases1500.25/1250.30withVATnull;save/recover/report2rows+5priorversions;documents/act/value/compositionrefs retained. Synthetic only,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7a-public-base-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "0a80f1c457cd5670110d153e90962671c73535f4",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "eb9294ef/0a80f1c4;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions checked at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7a-preserved-inputs.json",
+    "sha256": "418c1825be1cb6e0851d3bc9b8a6c03335349645bda5e73792fc3ff2c3bf28da",
+    "counts_before": {
+      "delivered": 78,
+      "QA": 0,
+      "functional_pending": 54,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P090 only;preserve P060decision/list/plan/scope and proportional results,P056authorization/P050serviceVAT/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-public-authority-base.ts": "667704ba8c2d26421993f5e7e2c6599afb2912e052b27a96e423cb8d01a21d85",
+    "resources/js/components/simulation-public-authority-base.tsx": "7aa05785fdb6fcb7de4c0345e9c09073ebdbb3a8b39f1bd2610da08abc8c8a89",
+    "resources/js/components/simulation-monthly-iva.tsx": "db5b4431351766f8f86b4e60195381dab17c077ca3db72de48f2fb7e0f2a320b",
+    "resources/js/lib/project-dossier.ts": "60a9dd9f4eed5884b16c7097906bc438958b3b1407976e10f4699d35c1c68b19"
+  },
+  "counts_current": {
+    "delivered": 78,
+    "QA": 1,
+    "functional_pending": 53,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "eb9294ef",
+  "remaining": "Integrate/deliver by existingGit with manifest,freshbackup/realisolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Stats/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7a-public-base-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "4193056bdd69b48cf61c25a9a7404af4f0957f3c",
+    "receipt": "l1-g7a-delivery-20261024.json",
+    "record": "iva_l1_g7a_P090_homologation_20261024",
+    "counts": {
+      "delivered": 79,
+      "QA": 0,
+      "functional_pending": 53,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7b-qa-20261024.json

@@ -0,0 +1,169 @@
+{
+  "implementation_commit": "948621a65caf1395230bfed3ddfab59e94cddda0",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P091": [
+      "commission_sale_transfer",
+      "commission_purchase_transfer"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(e),Lei13/2016PDF13/p1426(271);3(3)(c)PDF6/p1426(264);15(5)/(6)PDF14/p1426(272);Lei22/2022PDF3maintains15e,Lei10/2025PDF12maintains3c byremissão anddoesnotamend15;2017rectification doesnotamendthoseprovisions. Specialauction15(2)(g)notreplaced.",
+  "source_links": [
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie",
+    "https://www.parlamento.mz/?post_documents=boletim-da-republica-i-serie-nr-250-quarta-feira-28-de-dezembro-de-2022"
+  ],
+  "meaning": "Goods transferred under commissioncontract,includingconsignment whereapplicable;principal-to-agent sale commission usesagentagreed saleprice minuscommission;agent-to-principal purchase commission usesagentagreed purchaseprice pluscommission. Notanycommissionpayment orautonomousbrokerageservice.",
+  "technical_choices": "Newopportunity-scoped commissionBases bookinside existingmodelo_a_snapshot;incrementalexistingmonthlyIVA/dossier/report/API integration,no schema/permissionschange. Price/commission/compositionreferences netofIVA,beforeoneadjustment. Exactdecimalintegerarithmetic,upto6inputfractiondigits,noassumedfiscalrounding. Directionchange retainsallvalues/parties/documents but clearsdirectionconfirmation asintegritychoice,notneworganizationalrule. Negativedifference isdisplayed arithmetically with fiscalbaseindeterminate inthisrecorte,nozero-floor/absolutevalue,newtaxrate orapprover. Unknownamount/commissionpercentage notdefaultzero.",
+  "scope": "2026/MZN;P091baseonly. BaseAmount separatefromvat/rate(alwaysnull);no incidence,rate,tax,commissionserviceVAT,exemption,deduction/field11/ModeloAtotals orautomaticposting intootherfiscalbooks. Statutorycondition references notnewcertificates/approvers orrevalidationofacceptedofficialsources.",
+  "formula": {
+    "commission_sale_transfer": "agent agreed sale price − commission",
+    "commission_purchase_transfer": "agent agreed purchase price + commission"
+  },
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Everyowncondition missing/no;references;subtract/addonce;fractional/large/zero/negativearithmetic;directionchangeconfirmation;missingamount;context/version/history;malformedwriteguard;allpriorbooks/currentkeys preserved;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7b-commissions-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existingplugin timingwarnings",
+    "UI": "Realcomponent Edge/CUA:unknowncontract/missingcommission indeterminate;directionswitchchangesprice label/clearsconfirmation while retaining1000.25/100.10androles/references;specialauctionnotapplicable;finalsale900.15/purchase1100.35,VATnull;save/recover/report2rows+5priorversions. Syntheticonly,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7b-commissions-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "50463ca716b74a669f8e1e72354ac0dfdc80d030",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "4193056b/50463ca7;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions checked at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7b-preserved-inputs.json",
+    "sha256": "2f8e5c92cc3ce422af09631e717eaaee31b8427ada60493f0f18aeda97596a78",
+    "counts_before": {
+      "delivered": 79,
+      "QA": 0,
+      "functional_pending": 53,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P091only;preserve P090base/VATseparation/history,P060decision/list/plan/scope/proportion,P056authorization/P050serviceVAT/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-commission-base.ts": "3be1331f4da40e6292fa7f5dcfba28355af6d931a7d24f44eb081c6f16c8efb2",
+    "resources/js/components/simulation-commission-base.tsx": "5bfbb95d2dd22106d7d416fd3af0f7ae0778f22ae9d23da15ba9dd45882cfc94",
+    "resources/js/components/simulation-monthly-iva.tsx": "16c95f5eaf5d5a308c93b30523292e52ccafed9d4e7f897f8559459116fbf4ae",
+    "resources/js/lib/project-dossier.ts": "945a9e2a4a9aa6a26f7108f95d4fd237c0551dbf884cec41bcaa3eba592acc4a"
+  },
+  "counts_current": {
+    "delivered": 79,
+    "QA": 1,
+    "functional_pending": 52,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "4193056b",
+  "remaining": "Integrate/deliver by existingGit withmanifest,freshbackup/realisolatedrestore andinstalleddelta;no pushinQAtask",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7b-commissions-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "e62b7dfdc25f7c12425e89cea26f7ccf67b7d177",
+    "receipt": "l1-g7b-delivery-20261024.json",
+    "record": "iva_l1_g7b_P091_homologation_20261024",
+    "counts": {
+      "delivered": 80,
+      "QA": 0,
+      "functional_pending": 52,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7c-qa-20261024.json

@@ -0,0 +1,162 @@
+{
+  "implementation_commit": "4672789f2bf1fcce0726936e9e5bec05fb18c448",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P094": [
+      "act_sale_amount",
+      "act_normal_value"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(h),Lei13/2016PDF13/p1426(271);15(4)/(5)/(6)PDF14/p1426(272). Lei22/2022PDF3maintains15h/4–6 by remissão;Lei10/2025doesnotamend15. Rectificação2017doesnotamend15h.",
+  "meaning": "Goods transferred as result of auction,judicial/administrative sale,conciliation or settlement;value at which auction/sale effected or,where applicable,normal value. Five act kinds are contexts,not five branches. No automatic lower value or normal-value fallback.",
+  "technical_choices": "New opportunity-scoped actSaleBases book in existing modelo_a_snapshot/API/dossier;no schema/permissions change. Chosen net value and composition references,up to6fractiondigits exactly preserved,no assumed fiscal rounding. Changing act/valuation retains both values/documents and clears corresponding applicability confirmation as integrity choice,not new organizational requirement. Reuse existing documents or explicit projection assumptions;no invented certificate,appraiser or approver.",
+  "scope": "2026/MZN,P094baseonly;normal value supplied with identified basis/scope,not appraised automatically. No incidence,rate,VAT,deduction/field11/ModeloAtotals or substitution of special auctioncommission15g. Unknown values remain indeterminate,explicit zero distinguished.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "All5actkinds and2valuations;ownconditions missing/no;references/date/currency;no minimum/fallback;exactdecimal/zero;switch retention/cleared confirmation;context/history;corruptwriteguard;old books/currentkeys preserved;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 28,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7c-act-bases-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:missing applicability and valuation reference yield indeterminate;switch to normal retains2200.50;confirming yields2200.50 instead of1500.25;specialauction condition no yields notapplicable/noIVAzero;finalact1500.25/normal2200.50,VATnull;save/recover/report2rows+5priorversions. Synthetic QA,not manual Tempo acceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7c-act-bases-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "15894f4b0493423fda5edde7d016a270fd137a30",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "e62b7dfd/15894f4b;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions checked at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7c-preserved-inputs.json",
+    "sha256": "2ffcdb0f42ac1011aa29fde5b72532c99a3c75210e754442e38af587489d542c",
+    "counts_before": {
+      "delivered": 80,
+      "QA": 0,
+      "functional_pending": 52,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P094only;preserve P091directions/references/baseVAT,P090,P060scope,P056,P050,partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-act-sale-base.ts": "ed555c826427a0964995144c59d4e801bfeebce5219a63a612f31bb977788d00",
+    "resources/js/components/simulation-act-sale-base.tsx": "384e17aa18ed5ed9a8c6c47773577e87f211c2bccb3acbe3943269a08de1485a",
+    "resources/js/components/simulation-monthly-iva.tsx": "3b2a24fde6db625c350f7366ec789b5aa7e86aa08645409203b5e96d02dc1ff3",
+    "resources/js/lib/project-dossier.ts": "852ceaf59b95d92ff57d3b711dc2bc13eb4b547e7d9f1516eb543ece83247c09"
+  },
+  "counts_current": {
+    "delivered": 80,
+    "QA": 1,
+    "functional_pending": 51,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "e62b7dfd",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7c-act-bases-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "df7cb7fa47f50ae23f52c1bdf7e48e38489cffef",
+    "receipt": "l1-g7c-delivery-20261024.json",
+    "record": "iva_l1_g7c_P094_homologation_20261024",
+    "counts": {
+      "delivered": 81,
+      "QA": 0,
+      "functional_pending": 51,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7d-qa-20261024.json

@@ -0,0 +1,167 @@
+{
+  "implementation_commit": "3bcd98e78ee42c3034cee452b8570a72cd89020e",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P095": [
+      "fuel_tax_included",
+      "fuel_tax_excluded"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(i),Lei13/2016PDF13/p1426(271);15(1)/(5)/(6),PDF13–14/p1426(271–272);Lei22/2022PDF3maintains15i/1/5/6 by remissão;Lei10/2025doesnotamend15;2017rectificationdoesnotamend15i.",
+  "meaning": "Transmissions of fuel with price fixed by public authority,effected by resellers;consideration under15(1)/(5) excludes FuelTax(TC). Two input-composition treatments in one branch,not two legal benefits.",
+  "formula": {
+    "fuel_tax_included": "consideration net of own VAT but including TC minus exact TC amount",
+    "fuel_tax_excluded": "consideration already net of own VAT and TC,unchanged;no second subtraction"
+  },
+  "technical_choices": "New regulatedFuelBases opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;no schema/permissions change. Exactdecimal up to6fractiondigits,no assumed fiscalrounding. Explicit reference/scope/interval of price with operation date/month checked;end optional if no fixedterm and temporal correspondence confirmed,not invented mandatory expiry. Source/projection assumptions reused;no certification/approver. Treatment change retains amounts/documents but clears composition confirmation as integrity choice.",
+  "scope": "2026/MZN,P095baseonly;no automatic price,TC rate/amount,IVA/incidence/rate/deduction/field11/ModeloAtotals. Not general fuel purchases/services or unregulated price. Unknown TC/price parameters indeterminate;zero only explicit. TC exceeding consideration remains indeterminate,not negative/flooredzero.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownconditions missing/no;price/reference/scope/date interval including openend/boundaries;exactdecimal subtractonce/zero/excess;switch retention/clearedconfirmation;corruptwriteguard;oldbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7d-fuel-base-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:TCunknown and operation afterpriceinterval indeterminate;composition switch hidesTC/clearsconfirmation,retains100.10;alreadyexcluded preserves1500.25;pricefixed no yields notapplicable/noIVAzero;finalincluded1400.15/excluded1500.25,VATnull. Save/recover/report2rows+6priorversions. SyntheticQA,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7d-fuel-base-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "960088016944bbdd24e7479a7c08499809cb42fe",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "df7cb7fa/96008801;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7d-preserved-inputs.json",
+    "sha256": "eafc5db6d2b8c0c50f29564eefd2af15fcc77b93d030adae2feb2e75e7a86894",
+    "counts_before": {
+      "delivered": 81,
+      "QA": 0,
+      "functional_pending": 51,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P095 only;all previousbooks immutable including P094/91/90/P060/P050 and partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-fuel-base.ts": "3e00b285b2bfd4e0cdd7106be5f8ebd86dbc17b4dd83e36ccba844b6d6a7a9d2",
+    "resources/js/components/simulation-fuel-base.tsx": "d55f8ede39ed42114c9eed473684cf1a764420e63cdb0faf2af4906773b8cfd9",
+    "resources/js/components/simulation-monthly-iva.tsx": "11988f00f562c8d86db442cd7996a6640e8916feea11230f6105521985d83720",
+    "resources/js/lib/project-dossier.ts": "85ca23ac160e7e06c0e605bfc0dc1a4ed2678df94136eaaa21ccfcba883a7e7c"
+  },
+  "counts_current": {
+    "delivered": 81,
+    "QA": 1,
+    "functional_pending": 50,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "df7cb7fa",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7d-fuel-base-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "92a7418cb6b080916a4d02d3c1db4be94d3d96f1",
+    "receipt": "l1-g7d-delivery-20261024.json",
+    "record": "iva_l1_g7d_P095_homologation_20261024",
+    "counts": {
+      "delivered": 82,
+      "QA": 0,
+      "functional_pending": 50,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7e-qa-20261024.json

@@ -0,0 +1,168 @@
+{
+  "implementation_commit": "9f053ac9d3f332c432420fd5b5d31cdfb7936071",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P100": [
+      "noncash_only",
+      "cash_and_noncash"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(3)/(4),Lei13/2016PDF14/p1426(272);composition15(5)/(6);Lei22/2022PDF3maintains15(3–6)byremissão;Lei10/2025doesnotamend15;2017rectificationdoesnotamend15(3)/(4).",
+  "meaning": "Consideration not wholly or partly defined in money:money received/receivable plus normalvalue of goods/services given in exchange as consideration for identified operation. Entirely noncash only with express composition confirmation,not inferred from emptycash field.",
+  "formula": {
+    "noncash_only": "normalvalue,absence of monetary consideration explicitly confirmed",
+    "cash_and_noncash": "cashamount received/receivable + normalvalue of goods/services given in exchange"
+  },
+  "technical_choices": "New noncashBases opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;no schema/permissionschange. Exactdecimal up to6fractiondigits,no assumed fiscalrounding. Composition change retains cash/reference/normalvalue/documents but clears corresponding confirmation as integrity choice. Hidden cash is preserved but not summed in noncash_only. Normalvalue supplied with15(4)basis/scope,composition15(5)/(6)netofownVAT;no automatic appraisal/certificate/appraiser/approver.",
+  "scope": "2026/MZN,baseonly;no currencyconversion,automatic normalvaluation,incidence/rate/VAT/deduction/field11/ModeloAtotals. Unknown monetary share not inferredzero;explicitzero differentiated. Otherbranches and prior normalvalue contexts unchanged.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownconditions missing/no;exchange/agreement/normalvalue basis/scope/references;exactadditiononce/zero/largefractionalamounts;switchretention;hidden cash excluded;corruptwriteguard;alloldbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7e-noncash-base-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:normalvalue basis/moneyunknown indeterminate;switch mixed→noncash hidescash/clearsconfirmation;confirmed noncash uses2200.50 despite retained500.25;switchback recovers500.25;finalnoncash2200.50/mixed2700.75,VATnull;save/recover/report2rows+5priorversions. SyntheticQA,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7e-noncash-base-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "6234d3439285f0251af90694c9347f1936cb4f7f",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "92a7418c/6234d343;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7e-preserved-inputs.json",
+    "sha256": "825dd90f48540c83bd7c9ca8b234e0dd558a12aca19d394cfa91b32a17d0edb7",
+    "counts_before": {
+      "delivered": 82,
+      "QA": 0,
+      "functional_pending": 50,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P100 only;allpreviousbooks immutable including P095TC/P094valuation/P091/P090/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-noncash-base.ts": "d07cbefec4d54cffe41626093832972b31b8eacf0021a146655c79b189f25434",
+    "resources/js/components/simulation-noncash-base.tsx": "e8d5dd905d9c6b75ed7589e4ecf7b708bb288ba59285d409f444e799f9f09c35",
+    "resources/js/components/simulation-monthly-iva.tsx": "bc1005d31306c859dfa325f8d63e8bac98073b38f6d65ab22f736537629d4752",
+    "resources/js/lib/project-dossier.ts": "84d3c968dfa0a644f1767c09dd266fbe32b086117da0416564681e4a51e8d7f6"
+  },
+  "counts_current": {
+    "delivered": 82,
+    "QA": 1,
+    "functional_pending": 49,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "92a7418c",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7e-noncash-base-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "70b4a640ee5f790f8e6a089d157456ff437e336d",
+    "receipt": "l1-g7e-delivery-20261024.json",
+    "record": "iva_l1_g7e_P100_homologation_20261024",
+    "counts": {
+      "delivered": 83,
+      "QA": 0,
+      "functional_pending": 49,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7f-qa-20261024.json

@@ -0,0 +1,166 @@
+{
+  "implementation_commit": "e3caf553616da59222dbc2bd2327dfae602ad3db",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P101": [
+      "tax_component",
+      "accessory_component"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(5)(a)/(b),Lei13/2016PDF14/p1426(272);15(1)/(2)/(6);Lei22/2022PDF3maintains15(5)byremissão;Lei10/2025doesnotamend15;2017rectificationdoesnotamend15(5).",
+  "meaning": "Include taxes,duties,fees/otherimpositions excludingownVAT;accessory expenses charged forcommissions,packaging,transport/insurance onclientaccount. Both component treatments form one base peroperation,not parallelbases.",
+  "formula": "initial amount netofownVAT/applicableexclusions + sum of applicable components notalreadyincluded;alreadyincluded components retained without secondsum",
+  "technical_choices": "New considerationCompositions opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;operations with nested components,ids and immutableinput/history/report. No schema/permissionschange. Exactdecimal up to6fractiondigits,no assumed fiscalrounding. Componenttreatmentchange preservesamount/reference/inclusion but clearsnatureconfirmation as integritychoice. Idduplicates/malformednestedwrite guarded. References reuse documents/projectionassumptions,no newcertificates/approvers.",
+  "scope": "2026/MZN,P101compositiononly;no incidence/taxrates/IVA/deduction/field11/ModeloAtotals. Initialamount explicitlynetofownIVA and applicable15(6)exclusions;specialbases15(2)respected includingP095TCexclusion. DetailedP102exclusions notclosed by thisrecorte. Unknowncomponentamount/inclusion notassumedzero or missing;ownIVA not added ascomponent.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownoperationandcomponentconditions unknown/no;tax/accessory separately andtogether;ownIVA;references;addmissingonly/alreadyincluded unchanged;exactdecimal/zero;switchretention;duplicateparts/malformednestedwrite;oldbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 31,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7f-composition-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:unknown inclusion indeterminate;tax100.10alreadyincluded plusaccessory50.25 produces1050.50 from1000.25;ownIVAcondition no yields notapplicable/noIVAzero;finalbothnotincluded1150.60,VATnull;save/recover/report1operation/2components/6priorversions. SyntheticQA,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7f-composition-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "0bef805ede26c9878f5e040aafbd65186ddb56f2",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "70b4a640/0bef805e;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7f-preserved-inputs.json",
+    "sha256": "6f22015f78ed08c36234b5a19ad574fbc2662d6854c1f85112e1c2bd635ec325",
+    "counts_before": {
+      "delivered": 83,
+      "QA": 0,
+      "functional_pending": 49,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P101 only;allpreviousbooks immutable including P100normalvalue/P095TC/P094/P091/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-composition-base.ts": "557d6b4b5ed2c534b69e5edf43c9e4014cdfb7362bf164829cd16e4deeabbf73",
+    "resources/js/components/simulation-composition-base.tsx": "3507c14f15e40bf018089520a46b7e22002ddbd9bffa64d179f085b0d933ae0e",
+    "resources/js/components/simulation-monthly-iva.tsx": "82694be2d0a5ac097b64d68dceeda1df239bb2bf2bce193e8112d3dadad79a95",
+    "resources/js/lib/project-dossier.ts": "c640883680629049ea851a63e28e967a70297257a55e5d885df8e32f4b81e871"
+  },
+  "counts_current": {
+    "delivered": 83,
+    "QA": 1,
+    "functional_pending": 48,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "70b4a640",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7f-composition-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "7e5710ebbd235f9478f149f8470a238c9e66ea9e",
+    "receipt": "l1-g7f-delivery-20261024.json",
+    "record": "iva_l1_g7f_P101_homologation_20261024",
+    "counts": {
+      "delivered": 84,
+      "QA": 0,
+      "functional_pending": 48,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7g-qa-20261024.json

@@ -0,0 +1,169 @@
+{
+  "implementation_commit": "acc633bf088c66042a8442d356076bdbb508ac53",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P102": [
+      "judicial_indemnity",
+      "granted_discount",
+      "third_party_payment",
+      "returnable_packaging"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 4,
+  "source": "CIVA15(6)(a–d),2016PDF14/p1426(272);27(5)(b),PDF17/p1426(275);2022PDF3maintains15(6);2025PDF14maintains27(5)(b),amends27(10),not15;2017rectificationdoesnotamendtheseprovisions.",
+  "meaning": "Four exclusions:judicial indemnity for total/partial contractbreach;granteddiscount/abatement/bonus;payment inname/onaccount of purchaser/recipient recorded inappropriate thirdpartyaccounts;packaging notactuallytransacted withseparateinvoiceindication/express agreedreturnmention.",
+  "formula": "initialamount netofownVAT with15(5)inclusions minus only exclusions stillincluded;alreadyexcluded retained without secondsubtraction",
+  "technical_choices": "New considerationExclusions opportunity-scoped book,operations with nestedparts and ownconditions/references/scope. Exactdecimal up to6fractiondigits,no assumedrounding. Typechange preservesamount/reference/scope/hiddenaccounts/invoiceexcerpt butclears ownconditions. No newcertificates/approvers. References identify judicialdeclaration/contract,discountgrant,thirdpartyaccounts/recipient,invoicepackagingmention or explicit projectionassumptions.",
+  "scope": "2026/MZN,P102baseonly;no IVA/incidence/rate/deduction/field11/regularisations/ModeloAtotals. No automaticlegaldecision orpriorperiodposting. Packagingrequiresagreedreturnmention,notactualreturn. Unknownconditions/amount/inclusion indeterminate;failedcondition yields notapplicable,notzero;exclusionsexceedinginitialamount notnegative/flooredzero.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Allfour treatments ownconditions unknown/no;judicial/contract/grant/account/recipient/invoice/scope references;subtractincludedonly/alreadyexcluded;exactdecimal/zero/excess;typechange retains hiddenvalues andclears ownconditions;corruptnestedguard;allpreviousbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 34,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7g-exclusions-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:judicialdeclarationunknown;discountnotgranted;thirdpartyaccountconditionunknown;packagingreturnmentionunknown allpreventexclusion. Alreadyexcluded indemnity100.10notresubtracted=>899.80. Finalallincluded:1000.25−200.55=799.70,VATnull;save/recover/report1operation/4parts/8priorversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7g-exclusions-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "a89f9eca8cb388512d97aebf5e2e1ff267756dd6",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "7e5710eb/a89f9eca;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7g-preserved-inputs.json",
+    "sha256": "7bc9a3a0b2a37dbb6f342dde26c6463e2f5ce62228796e44fc0e0e213a03dfa0",
+    "counts_before": {
+      "delivered": 84,
+      "QA": 0,
+      "functional_pending": 48,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P102only;allpreviousbooks immutable including P101/P100/P095/P094/P091/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-exclusion-base.ts": "2d4d2f607eb4e24e617a5640b239d14ab4958e364cc6f3cda36a407b8b1d782f",
+    "resources/js/components/simulation-exclusion-base.tsx": "4c69345d9e49c96756727cbf909bf1d5949fa9db14c346157413dd1885258520",
+    "resources/js/components/simulation-monthly-iva.tsx": "81be9e69aeab5d544a2fb8aadcf487bb6f04ae0ab06861759709912afe9c82bf",
+    "resources/js/lib/project-dossier.ts": "af10643db841e08f14a9ef534ccf7367fe5b05e20c58b770e3a4cf51aa0192e8"
+  },
+  "counts_current": {
+    "delivered": 84,
+    "QA": 1,
+    "functional_pending": 47,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "7e5710eb",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7g-exclusions-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "5d5f3b414866969e4b2d38376402b8f264c6d19c",
+    "receipt": "l1-g7g-delivery-20261024.json",
+    "record": "iva_l1_g7g_P102_homologation_20261024",
+    "counts": {
+      "delivered": 85,
+      "QA": 0,
+      "functional_pending": 47,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7h-qa-20261024.json

@@ -0,0 +1,171 @@
+{
+  "implementation_commit": "67b8b5814955ebce761b2123969958c9f2c8bf0f",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P103": [
+      "price_comparison",
+      "referenced_correction"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(7),2016PDF14/p1426(272),15(1)/(5)/(6);2022PDF3maintains15(7);2025doesnotamend15;2017rectificationdoesnotamend15(7).",
+  "meaning": "AT may correct consideration below current/normal factorygate/wholesale/retail/serviceprice,considering natureoftransmission. Comparison doesnot exerciseATpower or automaticallysubstitute referenceprice. Recordedcorrection in effective declareddata or expresslyconditional projectedscenario retains ownamount/ref/date/scope.",
+  "formula": {
+    "price_comparison": "compare exactdeclared/reference values;retain declaredbase withoutautomaticcorrection",
+    "referenced_correction": "if15(7)belowtrigger andscopeconfirmed,use explicitlyreferenced correctedamount;no max/defaultreference"
+  },
+  "technical_choices": "New valueReviews opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;exactdecimal up to6fractiondigits,no assumedrounding. Context/percourse/origin changes preserve values/references butclear affected confirmation;projected→effective cannotreuse assumedcorrectionconfirmation. No newcertificates/appraisers/approvers. Currentkeys/history/immutableinputs/report retained.",
+  "scope": "2026/MZN,P103baseonly;no automaticvaluation/legalcorrection,incidence/rate/VAT/deduction/field11/regularisation/ModeloAtotals oractiveauthorityaction. Referencecontext/scope and equivalentcomposition required. Unknowncorrectionamount notdefaultreference;no inventedfloor/maximum. Projectedcorrection clearlyconditional,notATdecision. Notbelowdoesnotdemonstrate15(7)trigger.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Allfourpricecontexts;ownconditions/references;below/equal/above;no automaticreference substitution;correctionamount/ref/date/scope/application;projected/effective distinction;exactdecimal/zero;context/percourse/originswitch retention/clearedconfirmation;oldbooks/currentkeys/history/report;corruptwriteguard"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 33,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7h-value-review-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:pricereference/missingcorrectedamount indeterminate;comparisonbelow retains1000.25 against1500.50;projected→effective clearsapplicationconfirmation;outofscope no preventsapplication;returnprojected/confirmed producesconditional1400.75,not1500.50. Save/recover/report2rows+5priorversions,VATnull. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7h-value-review-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "adb849d4fc6d840eec1123e8fc90c4c34a008da4",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "5d5f3b41/adb849d4;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7h-preserved-inputs.json",
+    "sha256": "d2e25976ee432238fa90791db01c124f24c0cfb805e213af73d4c7dab4f25f31",
+    "counts_before": {
+      "delivered": 85,
+      "QA": 0,
+      "functional_pending": 47,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P103only;allpreviousbooks immutable including P102/P101/P100/P095/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-value-review.ts": "411aa0506868afd112bac0e27571db1978b21bd8375051dc36abbe55dfad7876",
+    "resources/js/components/simulation-value-review.tsx": "ff3fc2ad0e0082a931341ae51b63d6abe2bfee00b90e5891fc4dce742e84a017",
+    "resources/js/components/simulation-monthly-iva.tsx": "c7f6a45a8533f6ce4128c912511b7712011fc365b99dfbe675d6cb2b455dfca1",
+    "resources/js/lib/project-dossier.ts": "89ee4a4abfa36c4d159edd71c936d718e2a6e99c9c8a83be669451fb309c5d2c"
+  },
+  "counts_current": {
+    "delivered": 85,
+    "QA": 1,
+    "functional_pending": 46,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "5d5f3b41",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7h-value-review-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "cd530b248bf9dee5a6e7f1e4d710346084a2421f",
+    "receipt": "l1-g7h-delivery-20261024.json",
+    "record": "iva_l1_g7h_P103_homologation_20261024",
+    "counts": {
+      "delivered": 86,
+      "QA": 0,
+      "functional_pending": 46,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7i-qa-20261024.json

@@ -0,0 +1,170 @@
+{
+  "implementation_commit": "90b31c677f9f541364a2fdddc98d01280d4371f1",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P089": [
+      "free_company_service",
+      "private_company_asset_use",
+      "exempt_sector_asset_use"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 3,
+  "source": "CIVA15(2)(c),2016PDF13/p1426(271),4(2)(a)/(b)PDF7/p1426(265),15(4)/(5)/(6)PDF14;2022doesnotamend4,maintains15c/4–6;2025doesnotamend4/15;2017rectificationdoesnotamendtheseprovisions.",
+  "meaning": "Free services bycompany forprivate/nonbusinesspurpose4(2)(a);useofcompanygoods forprivate/nonbusinesspurpose or in exemptsector4(2)(b). Previous total/partialdeduction ongoods/elements requiredonlyfor4(2)(b),not4(2)(a). Use distinctfrompermanentgoods transferP088.",
+  "formula": "normalvalue ofservice under15(4),identifiedbasis/scope andcomposition15(5)/(6),netofownVAT",
+  "technical_choices": "New serviceNormals opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;exactdecimal up to6fractiondigits,no assumedrounding. Treatment change retains amounts/documents/asset/prior deduction references butclears ownconditions,keepingcommonconditions;hiddenvalues notimposed onfree_service. References reused or explicitprojectionassumptions,no newcertificate/appraiser/approver.",
+  "scope": "2026/MZN,P089baseonly;no automaticnormalvaluation orsubstitution byassetpurchaseprice/cost;no IVA/incidence/rate/deduction/field11/regularisation/ModeloAtotals. Prior deductionfact/reference doesnot calculateorgrant deduction. Unknownconditions/normalvalue indeterminate,explicitno notapplicable notzero. Otherbooks includingP103/102/101/095unchanged.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Allthree treatments ownconditions unknown/no;free_service no priorDeduction prerequisite;assetuse requiresasset/deduction reference;normalvalue basis/scope/date/currency;exactdecimal/zero;switch preserveshiddenrefs/clearsownconditions;oldbooks/currentkeys/history/report;corruptwriteguard"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7i-service-normal-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:missingnormalvaluebasis indeterminate;privateassetuse priorDeductionno notapplicable,unknown indeterminate;switchprivateuse→free hidesasset/deductionrefs andclearsownconditions,free succeedswithoutprior deduction;switchback recoversrefs andrequiresownconditions. Save/recover/report500.25/700.50/900.75,VATnull,3rows+5priorversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7i-service-normal-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "33cc971a122be5334b865cb5b3b92c93485f59a0",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "cd530b24/33cc971a;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7i-preserved-inputs.json",
+    "sha256": "f563b21e8c75ab7db66bd5c9545f539f304449877796dd71f08c9ded8ee385d0",
+    "counts_before": {
+      "delivered": 86,
+      "QA": 0,
+      "functional_pending": 46,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P089only;allpreviousbooks immutable including P103/P102/P101/P100/P095/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-service-normal.ts": "e10fa8131534982eae17ce72849fb794a8e0438c85719b872571a33c53e5f019",
+    "resources/js/components/simulation-service-normal.tsx": "b7838cc7dadd058906a3997e218deb79792d587a6daf67f7f3139ff22a0668a5",
+    "resources/js/components/simulation-monthly-iva.tsx": "8581d037947c9d764400e99627952524bcf28ed8b5bf865ba4a1cb4b74acd7ac",
+    "resources/js/lib/project-dossier.ts": "aa15412c46064a9cff6dbe2dba086e1acfe79fe50f313280ccb9ee7c89484c99"
+  },
+  "counts_current": {
+    "delivered": 86,
+    "QA": 1,
+    "functional_pending": 45,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "cd530b24",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7i-service-normal-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "6f1cf7b7a09796b3964b39f0b1e778f978ae60fb",
+    "receipt": "l1-g7i-delivery-20261024.json",
+    "record": "iva_l1_g7i_P089_homologation_20261024",
+    "counts": {
+      "delivered": 87,
+      "QA": 0,
+      "functional_pending": 45,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g8-services-qa-20261024.json

@@ -0,0 +1,189 @@
+{
+  "implementation_commit": "ec33fb5be2934f34d06349b84bf8e5316f90960e",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P106": [
+      "general_service"
+    ],
+    "AUD-SIM-L1-P107": [
+      "immovable_service"
+    ],
+    "AUD-SIM-L1-P108": [
+      "movable_work"
+    ],
+    "AUD-SIM-L1-P109": [
+      "activity_service"
+    ],
+    "AUD-SIM-L1-P110": [
+      "transport_service"
+    ]
+  },
+  "branch_count": 5,
+  "treatment_count": 5,
+  "QA_example_count": 10,
+  "source": "CIVA6(3),6(4)/(5)a–d,6(6),Lei13/2016 PDF7–8/p1426(265–266);Aviso BR89-I,de08/06/2017,PDF1,rectifica expressamente6(5)c/d:actividades nacionais e transporte pela distância nacional;Lei10/2025 PDF12mantém6(3–6),altera7–9digitais.",
+  "meaning": {
+    "P106": "Sede/EP/domicílio do prestador a partir do qual o serviço é prestado,sem regras especiais aplicáveis. Não usar endereço/nacionalidade do cliente.",
+    "P107": "Local do imóvel e relação do serviço,incluindo preparação/coordenação de trabalhos imobiliários,peritos/agentes. Independente da sede do prestador.",
+    "P108": "Execução total ou essencial dos trabalhos/peritagens em bens móveis corpóreos. Independente da sede do prestador.",
+    "P109": "Local material de actividades artísticas,científicas,desportivas,recreativas,ensino/similares,organizadores e serviços acessórios;6(5)c rectificado2017.",
+    "P110": "Distância nacional6(5)d rectificada2017;partida/chegada nacionais incluem percurso fora do país6(6);ida/volta são dois trajectos. Identificar distância total/nacional na mesma unidade,sem apuramento monetário."
+  },
+  "formula": "Territorial classification only;P110 exact distances retained as numerator/denominator with6(6)deemednational override,no monetaryapportionment/rounding.",
+  "scope": "Recorte2026,classificação territorial de serviços por factos próprios;sem base,taxa,IVA,isenção,dedução/campo11 ou totaisModeloA. Digital/outros6(7)/(8)exigem percursos próprios,não classificados automaticamente. P002transversal não encerrado.",
+  "technical_choices": "NewserviceLocations opportunity-scoped book in existingmodelo_a snapshot/API/dossier;no schema/permissions. Switch preserveshiddenrefs/locations/routes but clearsownconditions,keepscommon. Decimaldistance up to18integer/6fractiondigits,BigInt comparison,no float/no assumedzero. References or explicitprojectedassumptions reused,no certificates/approvers invented.",
+  "verification": {
+    "frontend": {
+      "tests": 7,
+      "passed": 7,
+      "failed": 0,
+      "by_branch": {
+        "AUD-SIM-L1-P106": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P107": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P108": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P109": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P110": "own conditions unknown/no,dates/references,domestic/foreign cases passed"
+      },
+      "additional": "Preservation of all oldbooks includingP105 and partialP084/P085;switch hiddenretention/ownconditions reset;scope/history/report;transport mixed route,deemed national route,zero vs unknown,invalid/decimal exact distances."
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 48,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8-services-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:unknown providercountry makesP106 indeterminate;restoration producesnational. P110 departureMZ/arrivalforeign yieldsnationalportion80.25of100.50. Saved/recovered/report10rows+3previousversions across5branches;VAT/base/rate alwaysnull. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8-services-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "aac3f463067e9178e15219262027fcb976566a2a",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "8f14f5dd/aac3f463;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g8-services-preserved.json",
+    "sha256": "bed8a17fc6bf961dc15eccc46a8c336270752728470cf196cb2c2c901085c186",
+    "scope": "P106–109 QA only;P105 and all previous books/history immutable;no active writes"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-service-location.ts": "abf13bd0f6f8aed209b38f3fd8d5906b96572de2d13f87b0d742ee3f31095a19",
+    "resources/js/components/simulation-service-location.tsx": "ede4923dc4343949821cdd1c540837261cf816afee3069d031053cac73da5339",
+    "resources/js/components/simulation-monthly-iva.tsx": "dd102e122a243f58c85db0dcde889877066c5aac9c873eb0f8f93905a6d0d848",
+    "resources/js/lib/project-dossier.ts": "03bfad1ac2a443ee4fd0a7c0091f5b3e34e17a9c8b2b75d1249ac0c96729d643"
+  },
+  "counts_current": {
+    "delivered": 88,
+    "QA": 5,
+    "functional_pending": 39,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "8f14f5dd",
+  "remaining": "One jointGit integration/delivery forfivecompatiblebranches,one backup/realrestore,individualQAproofsreused,installeddelta only. No individualbranch deployment.",
+  "limits": "P084/P085partial,pending;L1open;P00105/06;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8-services-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "03c26d66139f36573cf58362a5076b4d5f98eca2",
+    "receipt": "l1-g8-services-delivery-20261024.json",
+    "record": "iva_l1_g8_services_P106_P110_homologation_20261024",
+    "counts": {
+      "delivered": 93,
+      "QA": 0,
+      "functional_pending": 39,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g8a-qa-20261024.json

@@ -0,0 +1,171 @@
+{
+  "implementation_commit": "0682ef74e2e1523d5a424b92989de39122677898",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P105": [
+      "goods_with_transport",
+      "goods_without_transport",
+      "goods_before_import"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 3,
+  "source": "CIVA6(1)/(2),Lei13/2016 PDF7/p1426(265);Lei10/2025 PDF12 mantém1/2 e altera7–9 digitais.",
+  "meaning": "Local dos bens no início transporte/expedição ou,sem transporte,quando postos à disposição;regra especial do importador/transmissões subsequentes antes da importação nacional. Fora do território não equivale a isenção ou IVA zero.",
+  "formula": "Classificação territorial pelos factos6(1)/(2),sem cálculo monetário.",
+  "scope": "2026,bens corpóreos;classificação territorial apenas,sem base,taxa,IVA,isenção,dedução/campo11,direitos ou totaisModeloA. Não abrange digitais/serviços por esta regra.",
+  "technical_choices": "Livro goodsLocations por oportunidade no snapshot/API/dossier existente;sem schema/permissões. Troca conserva locais/referências ocultos e limpa condições próprias;dados e documentos reutilizáveis ou pressupostos expressos,sem certificados/aprovadores inventados.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Três percursos,condições desconhecidas/não,referências/datas,local físico e regra6(2),endereço/moeda não determinam território,troca conserva dados ocultos/limpa condições próprias,gravação/histórico/relatório e livros anteriores preservados."
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8a-goods-location-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUA componente real:local desconhecido produz indeterminado;restauradoMZ,gravação/recuperação/relatório confirmam national/outside/national,IVA/base/taxa null,3linhas e4versões anteriores. Dados sintéticos,não aceitação manualTempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8a-goods-location-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "21ce03f65ced0047ae7143e47c76f250b20029d6",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "6f1cf7b7/21ce03f6;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g8a-preserved-inputs.json",
+    "sha256": "7b0b553abaeb83d891064cedb65ccddc730caac27a227ae2046aa3e4f5d75538",
+    "counts_before": {
+      "delivered": 87,
+      "QA": 0,
+      "functional_pending": 45,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P105only;allpreviousbooks immutable including P089/P103/P102/P101/P095/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-goods-location.ts": "c187bbaf13d408461e787786dc8cc81504fef6ed60a848f62ebffe31cfa86e6d",
+    "resources/js/components/simulation-goods-location.tsx": "e4440c1315a1b1009d9b51ced99d7e6a2fc65a3ebac05d6b5bde1d41a796784f",
+    "resources/js/components/simulation-monthly-iva.tsx": "ca7c2185d9fcf8ffc8374be4a99d3102c7e1326372859ac678603da90b3de913",
+    "resources/js/lib/project-dossier.ts": "c95bbd7e307ab2c7dcec42fc9d280709f0ecb7c9be174977ae571cc4447bf5b9"
+  },
+  "counts_current": {
+    "delivered": 87,
+    "QA": 1,
+    "functional_pending": 44,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "6f1cf7b7",
+  "remaining": "Integrar/disponibilizar pelo processoGit existente com manifesto,backup/restauro e delta instalado;sem push nesta tarefaQA.",
+  "limits": "P084/P085 parciais e pendentes;L1aberto;P00105/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8a-goods-location-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "8f14f5dde24819fce062dc316ed21dfbe033ebf8",
+    "receipt": "l1-g8a-delivery-20261024.json",
+    "record": "iva_l1_g8a_P105_homologation_20261024",
+    "counts": {
+      "delivered": 88,
+      "QA": 0,
+      "functional_pending": 44,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g9-nondigital-qa-20261024.json

@@ -0,0 +1,264 @@
+{
+  "implementation_commit": "6cffa1188f8f0f43d8d161cf97b7a08a885055f6",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P111": [
+      "rights_service"
+    ],
+    "AUD-SIM-L1-P112": [
+      "advertising_service"
+    ],
+    "AUD-SIM-L1-P113": [
+      "telecom_service"
+    ],
+    "AUD-SIM-L1-P114": [
+      "consulting_service"
+    ],
+    "AUD-SIM-L1-P115": [
+      "data_service"
+    ],
+    "AUD-SIM-L1-P116": [
+      "finance_service"
+    ],
+    "AUD-SIM-L1-P117": [
+      "staff_service"
+    ],
+    "AUD-SIM-L1-P118": [
+      "intermediation_service"
+    ],
+    "AUD-SIM-L1-P119": [
+      "abstention_service"
+    ],
+    "AUD-SIM-L1-P120": [
+      "movable_lease_service"
+    ]
+  },
+  "branch_count": 10,
+  "treatment_count": 10,
+  "QA_example_count": 30,
+  "source": "CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);23(1)/(2),25(4),26(1–3),PDF16–17. Lei22/2022não altera estes artigos. Lei10/2025PDF12mantém alíneasa–j ealtera6(7–9);PDF13art23(2)excluik e remete declaração33(2);PDF14mantém26(1–3),adita26(4)digital ealtera33(2).",
+  "meaning": {
+    "P111": {
+      "clause": "6(7)a",
+      "treatment": "rights_service",
+      "nature": "Cessão/autorização de direitos de autor,licenças,marcas e análogos"
+    },
+    "P112": {
+      "clause": "6(7)b",
+      "treatment": "advertising_service",
+      "nature": "Publicidade"
+    },
+    "P113": {
+      "clause": "6(7)c",
+      "treatment": "telecom_service",
+      "nature": "Telecomunicações"
+    },
+    "P114": {
+      "clause": "6(7)d",
+      "treatment": "consulting_service",
+      "nature": "Consultores,engenheiros,advogados,economistas,contabilistas/gabinetes de estudos,organização,investigação/desenvolvimento e similares"
+    },
+    "P115": {
+      "clause": "6(7)e",
+      "treatment": "data_service",
+      "nature": "Tratamento de dados/fornecimento de informações"
+    },
+    "P116": {
+      "clause": "6(7)f",
+      "treatment": "finance_service",
+      "nature": "Operações bancárias,financeiras,seguro/resseguro;eventual isenção independente"
+    },
+    "P117": {
+      "clause": "6(7)g",
+      "treatment": "staff_service",
+      "nature": "Colocação de pessoal"
+    },
+    "P118": {
+      "clause": "6(7)h",
+      "treatment": "intermediation_service",
+      "nature": "Intermediação em nome epor conta de outrem no fornecimento de serviço enumerado,subjacente identificado"
+    },
+    "P119": {
+      "clause": "6(7)i",
+      "treatment": "abstention_service",
+      "nature": "Obrigação de não exercer,mesmo parcialmente,actividade/direito enumerado,subjacente identificado"
+    },
+    "P120": {
+      "clause": "6(7)j",
+      "treatment": "movable_lease_service",
+      "nature": "Locação de bens móveis corpóreos,incluindo financeira,bens/contrato identificados"
+    }
+  },
+  "routes": {
+    "inbound": "Prestador semsede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a/b comEP/domicílio nacional,incluindo exclusivamente isentos semdedução:territórionacional6(7),responsáveladquirente2(2)/23(2),declaração33(2)nos termosa regulamentar;sem pressupor montante/imposto devido.",
+    "outbound": "Adquirente estabelecido/domiciliado noestrangeiro:6(8)forado âmbitonacional,ainda que prestadortenha sede/EP/domicílio nacional;não isenção/IVAzero nem imposto estrangeiro presumido. Qualidadea/b oculta/conservada,não imposta aestepercurso.",
+    "domestic": "Prestador nacional apartirdo qualpresta eadquirentenacional,sem regraspróprias:6(3);qualidade prestadorSP/regimegeral ereferência permite identificarprestador23(1),casocontrário responsávelindeterminado sem apagarclassificaçãoterritorial."
+  },
+  "formula": "Territorial classification and responsible party only,no monetarycalculation. No righttodeduction prerequisite for6(7);nondigital23(2)excludedigital26(4)/32(1)c routing.",
+  "scope": "2026,serviços enumerados não digitais;localização e identificação do responsável pelas obrigações. Sem isenção confirmada,base,taxa,IVA,montante a pagar,dedução/campo11 ou totaisModeloA. P121/P130digitais eP002transversal não fechados;outros6(4)/(5)encaminhados para percursos próprios. Não automatiza declaração,pagamento,retenção ou prazo digital32(1)c.",
+  "technical_choices": "NewlistedServices opportunity-scoped book in existingmodelo_a snapshot/API/dossier;no schema/permissions. Switchpreserveshiddenparty/quality/targetrefs andclearsownconditions,keepscommon. References or explicitprojectedassumptions reused,no certificates/approvers invented. Requiredfactualrefs explainruleapplication,not provenance revalidation.",
+  "verification": {
+    "frontend": {
+      "tests": 12,
+      "passed": 12,
+      "failed": 0,
+      "by_branch": {
+        "AUD-SIM-L1-P111": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P112": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P113": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P114": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P115": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P116": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P117": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P118": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P119": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P120": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed"
+      },
+      "additional": "P118/P119 underlyingclauses/refs,selfreference/digitaltarget guard;switchretains hiddenrefs andclearsownconditions;alloldbooks immutable,currentkeys/history/report/corruptwrites."
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 109,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g9-nondigital-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:recipientqualityunknown andP118underlyingclauseunknown make resultsindeterminate;switch buyerforeign applies6(8)andhidesquality,returnMZ restoresunknown qualityandoriginalref;restorea/subjclause then save/recover/report30rows+4previousversions. VAT/base/ratealwaysnull,responsible acquirer/outside/provider. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g9-nondigital-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "4853bc7284d3ed3b1fbafa403fd8406705ac3165",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "03c26d66/4853bc72;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g9-nondigital-preserved.json",
+    "sha256": "3132adfbbbcde4b2d8c7c7c657dfb38f743d7994650b78bab4931c443eaab628",
+    "scope": "P111–P120QA;all priorbooks/history includingP105–110 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-listed-services.ts": "fdc05407576a6c68f8158bc797331380c09e84282609a06ae2a7aa2966c54db6",
+    "resources/js/components/simulation-listed-services.tsx": "77badfa54c3bb6e25fe5153bb852cebc48262b64b4aabc9348a2b1838094917a",
+    "resources/js/components/simulation-monthly-iva.tsx": "43446ed6a23b0e101d72ea50f73cdbae0242ace92af12d836a0955cc85800d82",
+    "resources/js/lib/project-dossier.ts": "fea39f530bf7786778dbdadbb6b08678f2a4071bcccc264e3d026155477517c8"
+  },
+  "counts_current": {
+    "delivered": 93,
+    "QA": 10,
+    "functional_pending": 29,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "03c26d66",
+  "remaining": "OnejointGit integration/delivery for tencompatiblebranches,onebackup/realisolatedrestore,individualQAproofsreused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "P084/P085partial,pending;L1open;P00105/06;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g9-nondigital-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "2a7254406db3aa6e8c71bfbaf56bbcda1f139d19",
+    "receipt": "l1-g9-nondigital-delivery-20261024.json",
+    "record": "iva_l1_g9_nondigital_P111_P120_homologation_20261024",
+    "counts": {
+      "delivered": 103,
+      "QA": 0,
+      "functional_pending": 29,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-goods-allocation-qa-20261025.json

@@ -0,0 +1,198 @@
+{
+  "implementation_commit": "9b95e5e7a8d129d6256f8df1b62423b8a94c4477",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P088": [
+      "permanent_private_goods",
+      "free_goods_transfer",
+      "exempt_sector_goods",
+      "fixed_asset_20a"
+    ],
+    "AUD-SIM-L1-P124": [
+      "permanent_private_goods",
+      "free_goods_transfer",
+      "exempt_sector_goods",
+      "fixed_asset_20a"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "shared_operations_not_double_counted": true,
+  "source": "CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265);15(2)b,PDF13/p1426(271);20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025PDF12mantém3(3)e/f e não altera15/20.",
+  "meaning": {
+    "P124": "Classificação da afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou aoactivo imobilizado de bens20(1)a. Exige dedução anterior total/parcial nos bens/elementos;em3e conferir excepção de amostras/ofertas depequeno valor,sem limiar inventado. Facto histórico de dedução,não nova dedução.",
+    "P088": "Base15(2)b:preço aquisição ou,na sua falta demonstrada,preço custo,reportados ao momento da operação. ClassificaçãoP124 pode estar identificada ebaseP088 indeterminada;sem custo por defeito para preço aquisição desconhecido."
+  },
+  "formula": "15(2)b:current acquisitionprice;only if absent,currentcost.No automaticvaluation/update/depreciation/deduction.",
+  "scope": "2026/MZN,quatro tratamentos partilhados entre dois requisitos sobre a mesma operação,registada uma vez. Distinto de uso temporário de bens como serviçoP089. Sem nova dedução/campo11,regularização,taxaIVA,IVA ou totaisModeloA;dedução anterior apenas facto histórico. Excepçãoamostras/ofertas fica fora deste percurso quando aplicável;desconhecido permanece indeterminado.",
+  "technical_choices": "NewregulatedGoodsAllocations opportunity-scoped book in existingmodelo_a snapshot/API/dossier;oneoperation jointlycoversP124facts/P088base,no duplicatedentry/aggregation. Switchretains hiddenprices/refs andrequiresreviewownfacts/valuation. Money15integer/6fractiondigits,BigInt,no float/rounding. Existingrefs or explicitassumptions,no certificates/approvers/newthresholds. valuationDate meansmomenttowhichpriceisreported,not compulsorynewdocumentissue date.",
+  "verification": {
+    "frontend": {
+      "tests": 7,
+      "passed": 7,
+      "failed": 0,
+      "by_treatment": "Four ownfact paths,priorDeduction unknown/no,scope/refs/date,exactcurrent acquisition/cost and no VAT",
+      "additional": "P124classification separatedfromP088missingbase;costfallback requires explicitabsence ofacquisitionprice,currentmoment,date/scope;switchretains hiddenprices/refs andclearsconfirmations;zero vsunknown;allpreviousbooks/history/report/corruptwriteguards"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 27,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-allocation-20261025\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUArealcomponent:acquisitionabsenceunknown retainsassimilatedclassification butcostbaseindeterminate;priorDeductionunknown makesclassificationindeterminate;restorefacts,saved/recovered/report4operations1000.25/800.15/1000.25/800.15MZN and4previousversions,VAT/ratenull. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-allocation-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "1b67fa85ff91174a45c171a6cf6af821727acca5",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "63cc3367/1b67fa85;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-goods-allocation-preserved.json",
+    "sha256": "724929bfda23475531c373f2bf5a88951c192e7ecb930e1d38249d6e2cbefd14",
+    "scope": "P088/P124QA;all priorbooks/history includingP105–110 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-goods-allocation.ts": "6646a2054ebd4e6731b60719d36ce922ed50f2e062e0f980190eb20ce8c23d20",
+    "resources/js/components/simulation-goods-allocation.tsx": "08c84f4b9af21e46cd9d5af6f6bee9e12c14b111438f1649a694a27f36d14180",
+    "resources/js/components/simulation-monthly-iva.tsx": "1b27e8d3a6c79c6f8769bf5158ed8be45718f655b13cdf23b517bdb44c5a6951",
+    "resources/js/lib/project-dossier.ts": "c5de565ff7ded1fcf4d1f3a025694d3e2af4ff75e55266463758e8c1c5fcc314"
+  },
+  "counts_current": {
+    "delivered": 109,
+    "QA": 2,
+    "functional_pending": 21,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "63cc3367",
+  "remaining": "OnejointGit delivery forP088/P124,freshbackup/realisolatedrestore,acceptedQA reused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "L1open;newdeduction/regularisationoutsideincrement;P00105/06;P121digital/P084/P085pending;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-allocation-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "6c12aabb3ac7f8296025a2af0408390bfe292bdb",
+    "receipt": "l1-goods-allocation-delivery-20261025.json",
+    "record": "iva_l1_goods_allocation_P088_P124_homologation_20261025",
+    "counts": {
+      "delivered": 111,
+      "QA": 0,
+      "functional_pending": 21,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-goods-presumptions-qa-20261025.json

@@ -0,0 +1,197 @@
+{
+  "implementation_commit": "f640e193706dd44f74a5d864d73e26c4212c0d88",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P123": [
+      "consignment_180"
+    ],
+    "AUD-SIM-L1-P126": [
+      "missing_goods",
+      "excess_consumption",
+      "found_goods"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "source": "CIVA Lei13/2016,3(3)d,PDF6/p1426(264);3(4),PDF7/p1426(265),páginas digitalizadas visualmente conferidas.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Rectificação2017 não altera estas disposições. Acervo completo seisPDF inventariado e hashes conferidos.",
+  "meaning": {
+    "P123": "Mercadorias enviadas à consignação não devolvidas em180dias da entrega ao destinatário,3(3)d. Data de entrega/destinatário,conjunto não devolvido e data de conferência identificados;prazo de180dias calculado. No dia180 o prazo ainda decorre;após o prazo,a transmissão é identificada neste recorte,sem calcular exigibilidade/base/IVA.",
+    "P126": "Presunções ilidíveis3(4):transmissão de bens adquiridos/importados/produzidos não localizados nos estabelecimentos,ou consumo excessivo face ao volume de produção;e aquisição dos bens encontrados nesses locais. Levantamento,estabelecimentos,conjunto/período e prova em contrário separados. Desconhecido indeterminado;prova identificada afasta presunção apenas no âmbito declarado,sem concessão de isenção."
+  },
+  "scope": "2026,data de conferência/âmbito identificados;classificação da operação,prazo e presunções,não base/exigibilidade/taxa/IVA,nova dedução/regularização/campo11 ou totaisModeloA.P123 não são embalagensP102;P126 não comprova aquisição efectiva/factura ou elegibilidade para margemP092/P093/P125.Devoluções parciais separadas por conjunto;devolução posterior não apaga histórico.",
+  "matrix_correction": "P123 antes designado embalagens retornáveis não devolvidas,mas180dias3(3)d corresponde a mercadorias enviadas à consignação.Designação corrigida na mesma matriz com histórico.P102 e114fechos preservados;nenhum requisito novo.",
+  "technical_choices": "goodsPresumptions poroportunidade no snapshot/API/dossier existentes;UTCdiascivis,dataentrega+180dias,dia180atéfimdia,sem calendárioinventado. Condições ereferências próprias,não certificados/aprovadores;consumoexcessivo qualitativamente fundamentado faceprodução,sempercentageminventada.Troca conserva camposocultos eexigereverconfirmações. Classificação independentes dosmontantes.",
+  "verification": {
+    "frontend": {
+      "tests": 7,
+      "passed": 7,
+      "failed": 0,
+      "coverage": "4percursos;factos/referências/datas;fronteira179/180/181dias,passagemdeano;provaemcontrário desconhecida/semref/referenciada;quantidade semlimiar;trocaconservadados;persistência/histórico/relatório/preservação"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-presumptions-20261025\\phpunit.xml"
+    },
+    "types": "passed",
+    "build": "passed;existingplugin timingwarnings",
+    "UI": "Edge/CUAcomponente real:P126 prova desconhecida deixaindeterminado;prova referenciada afasta presunção semisenção;restauro dosfactos,gravação/recuperação/relatório4operações,4versõesanteriores,P123194dias/limite2026-11-28;montantesnull.Histórico indeterminado/afastado preservado.Dadossintéticos,nãoaceitação manualTempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-presumptions-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "4ef7be3d6f651d8fb00ce95ae059772d284cd73a",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P088",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P092",
+      "AUD-SIM-L1-P093",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P124",
+      "AUD-SIM-L1-P125",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "019bcbad/4ef7be3d;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-goods-presumptions-preserved.json",
+    "sha256": "adb410b8e6c6d8f743497193f679c9eae7215b2f1343c36078c0e40183dd369d",
+    "scope": "P123/P126QA;allpriorbooks/history immutable;noactivewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-goods-presumptions.ts": "16047a0a2e7c052a42e83e3983dab7465a2ae5f1d66966896220f27625ab6f17",
+    "resources/js/components/simulation-goods-presumptions.tsx": "1dcb1d5a057d3b7a3a33beb36a912b90ea258cbc00d74a8140512b82b9b5a589",
+    "resources/js/components/simulation-monthly-iva.tsx": "ec9b9ea5fa3f044fd76bf30cac2ee54304a58d502888bf28c705e189f4135d4c",
+    "resources/js/lib/project-dossier.ts": "2c8eb800c1366614521e33930e49b66c4c9efa4a48c90a784bd4d1bf80b06c7a"
+  },
+  "counts_current": {
+    "delivered": 114,
+    "QA": 2,
+    "functional_pending": 16,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "019bcbad",
+  "remaining": "Uma entrega conjuntaP123/P126 pelo processoGit,backup/restauro fresco,provasQA reutilizadas e apenasdeltainstalado.",
+  "limits": "L1aberto;P00105/06;P121digital/P084/P085pendentes;bebidasL2/L3;Estatísticas/IAadiadas",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-presumptions-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "ce9d649fbf631b584cb521ce120c98a4cb459c13",
+    "receipt": "l1-goods-presumptions-delivery-20261025.json",
+    "record": "iva_l1_goods_presumptions_P123_P126_homologation_20261025",
+    "counts": {
+      "delivered": 116,
+      "QA": 0,
+      "functional_pending": 16,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-miners-qa-20261025.json

@@ -0,0 +1,146 @@
+{
+  "implementation_commit": "4e550c389216649a72db38cf8f5e3c644223357a",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "branch_count_complete": 1,
+  "treatments": 8,
+  "examples": 9,
+  "coverage": {
+    "baggage": "Bagagem pessoal,quantidades razoáveis,sem fins comerciais;Lei2/2011,2(1)a;Decreto3/2011,1b/3a",
+    "monthly": "Remessa mensal,valor da linha e total do âmbito com outras remessas;15.000MZN nos exemplares cotejados",
+    "accumulated": "Remessas por empresa autorizada,janela e saldo não reutilizados,até seis meses;transição2025/2026 suportada",
+    "appliance": "Um electrodoméstico por tipo/ano;histórico inclui operações externas ao dossier",
+    "vehicle": "Veículo automóvel ou tractor/alfaias;direito e histórico identificados,cinco anos e restrição de alienação",
+    "return_baggage": "Fim do contrato e regresso definitivo;prazo do pedido e prorrogação expressa quando necessária",
+    "return_vehicle": "Veículo/tractor como bagagem no regresso;estadia de pelo menos um ano,direito disponível,pedido e prazos",
+    "separate_vehicle": "Substituição excepcional por veículo separado da bagagem:50%de redução,estadia curta só com autorização/pressuposto6(7);IVA normal informado com referência e aritmética decimal exacta",
+    "heirs": "Transversal aos direitos não usados,bens adquiridos em vida,herdeiro legal e pedido dentro de um ano do óbito;pedido7 não recebe automaticamente o prazo de90dias do pedido do mineiro6(5)"
+  },
+  "reference_correction": [
+    {
+      "diploma": "Lei n.º 2/2011, de 11 de Janeiro",
+      "title": "Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul",
+      "issue": "BR n.º 1, I Série, 4.º suplemento, 11/01/2011",
+      "file": "docs\\investmoz\\simulations\\source-archive\\Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899",
+      "url_working_copy": "https://tr-jue.mcnet.co.mz/mcnet/portal/faq/category/149/faqsdoclink",
+      "previous_url": "https://www.pgr.gov.mz/index.php/por/content/download/5617/40390/version/1/file/Lei%2Bdo%2BVoluntariado.pdf",
+      "previous_url_access": "PGR DNS unavailable to local download in this round;does not invalidate accepted official content. MCNet original obtained and rendered. No claim of byte equality with an unavailable PGR download.",
+      "articles": [
+        {
+          "articles": "1;2(1)(a–d);2(2–5);3;4",
+          "pdf_page": 1,
+          "printed_page": "not printed on this opening page",
+          "meaning": "Scope,goods,quotas,non-alienation,return,heirs,possible limit revision,alcohol/tobacco exclusion,regulation"
+        },
+        {
+          "articles": "5",
+          "pdf_page": 2,
+          "printed_page": "110-(8)",
+          "meaning": "Entry into force01/01/2011"
+        }
+      ],
+      "other_acts": "Full original has10pages and also contains Lei7/2011(Legal Regime of Volunteering). Neither original filename nor that other act is the authority for P059."
+    },
+    {
+      "diploma": "Decreto n.º 3/2011, de 16 de Março",
+      "title": "Regulamento do Regime Aduaneiro Aplicável aos Mineiros Moçambicanos em Serviço na República da África do Sul",
+      "issue": "BR n.º11,I Série,16/03/2011",
+      "file": "docs\\investmoz\\simulations\\source-archive\\Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be",
+      "articles": [
+        {
+          "articles": "1(definitions),2(scope),3(benefits),4(beginning)",
+          "pdf_page": 2,
+          "printed_page": "152"
+        },
+        {
+          "articles": "4(continuation),5(temporary licence),6(return),7(heirs),8(procedural moment)",
+          "pdf_page": 3,
+          "printed_page": "153"
+        }
+      ]
+    },
+    {
+      "diploma": "CIVA republicado pela Lei13/2016",
+      "article": "12(2),alínea b);proportionality in opening sentence12(2)",
+      "file": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "pdf_page": 11,
+      "printed_page": "1426-(269)",
+      "subsequent_cotejo": "Lei22/2022PDF2–3 andLei10/2025PDF13 maintain12(2) by reference;no new expanded text in these changes."
+    }
+  ],
+  "source_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-miners-returnees-20261025\\source-archive-inventory.json",
+  "verification": {
+    "frontend": {
+      "tests": 15,
+      "passed": 15,
+      "failed": 0,
+      "scope": "All8paths,heirs,missing/negative facts,limit boundaries,one/six month windows,year boundary,one/five year entitlements,90days/six months,exact50%arithmetic,overlapping quotas,history,isolated contexts and complete preservation of P046/125accepted branches"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 51,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback"
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge:monthly total15000→15001keeps IVA indeterminate;restored and versioned. Separate vehicle treatment confirmed→unknown keeps IVA indeterminate;restored gives160.123456×50%=80.061728. Version6/history5 saved,recovered,and actual dossier report opened. Fields without application hidden;originals/history preserved.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-miners-returnees-20261025\\qa-recovered-report.png",
+    "preservation": "125 delivered branches and P046 QA inventoried before tests. Full snapshot comparison after removing only new minerImports book. No confirmed loss,no active writes,no repeated accepted proofs."
+  },
+  "counts_current": {
+    "delivered": 125,
+    "QA": 2,
+    "functional_pending": 5,
+    "P001": 1,
+    "total": 133
+  },
+  "compatible_QA": [
+    "P046",
+    "P059"
+  ],
+  "homologation_unchanged": "a48e9749",
+  "runtime_delta": {
+    "resources/js/lib/iva-miners.ts": "96cade3d3b85dde4e098a802825d52b3abfbde66722f83348fc0f1ca0216138f",
+    "resources/js/components/simulation-miners.tsx": "40abf151b369b4dae599ca768fe8849466ce0a7122ef62c18e3b4179c095e90b",
+    "resources/js/components/simulation-monthly-iva.tsx": "25b9ec77328c57ae787388d6222eb6e4df3e15e44be6b61bce90fc389931e024",
+    "resources/js/lib/project-dossier.ts": "d4dec167e09b7be9477e806d28a3490b620650909859c13da53109747c93cb09"
+  },
+  "limitations_balance": {
+    "scope": "P059 demonstrado para mineiros moçambicanos naRSA,2026/MZN;outros países/fundamentos não são declarados automaticamente isentos nem excluídos de todo o CIVA.",
+    "monthly_limit": "Cobertura dos exemplares:15.000MZN/mês;valores superiores permanecem indeterminados,não se presume revisão do limite pelo Governo2(5),nem benefício parcial sobre o excesso.",
+    "customs": "Classificação segundo factos declarados/pressupostos expressos;portal não concede autorização,não emite DU,licença ou despacho,não calcula direitos/base aduaneira/ICE,sem dedução/campo11 ou lançamento automático no ModeloA.",
+    "temporary": "Licença temporária em férias5 não vira isenção definitiva;encaminhamento para o regime aduaneiro existente,com condições próprias.",
+    "internal_acquisition": "6(4)também refere aquisição no mercado interno;este incremento aplica apenas IVA informado da importação associada identificada,não calcula IVA da venda interna nem restitui imposições.",
+    "KAWENA": "OS07/AT/DGA/411.1/2019 permanece procedimento específico;contramarca/SAD500/armazém e outras exigências suas não foram impostas às outras vias.",
+    "digital": "Formalidades digitais P121/P130 ainda não automatizadas permanecem visíveis;sem cobertura digital integral.",
+    "travel": "P129/P133 preservados no âmbito margem/eventos,sem IVA devido,dedução42/43d,regularização44,facturação45/modelo46(2);ligação AUD-SIM-INT02 mantida.",
+    "others": "P084/P085 apenas preparação e simulação condicionada;P104 conversão condicionada;P00105/06;bebidasL2/L3;Estatísticas/IAadiadas;L1aberto."
+  },
+  "remaining_ids": {
+    "P047": "Quatro remissões12(1)b na redacção2022;falta cotejar condições operativas de partidos,mecenato,veículos oficiais diplomáticos/consulares e InstruçõesPreliminaresPauta;sem benefício aduaneiro genérico.",
+    "P058": "Decreto37/2023 obtido,art57PDF10/p1474 conferido visualmente:57(2)c(funcionários/estudantes,mais de um ano) e d(regresso antecipado por serviço doEstado) já delimitados. 57(2)b remete literalmente a bens do n.º2,mas enumeração de bens está no n.º3:divergência de remissão concreta preservada;concluir correspondência sem a corrigir silenciosamente. Ainda sem implementação/QA dos percursos;veículos não inferidos da lista de bagagem57(3).",
+    "P084_P085": "Ligação regulamentar14(3)pendente para cada cenário;ModelI.1 epreparação condicionada preservados.",
+    "P104": "ExemplarLei2/2006 já obtido;falta norma da taxa/data,sem transpor câmbio aduaneiro automaticamente.",
+    "P001": "Instrução documental doscampos05/06daedição recebida;sem renumeração automática pelos modelos antigos/2019."
+  },
+  "next": "P046/P059 formam conjunto compatível em QA. Entrega única após instrução,preservando concorrência e conferindo apenas delta instalado;sem push/instalação neste incremento.",
+  "qa_status_preserved": "QA_complete_P059_demonstrated_RSA_scope_not_delivered",
+  "delivery_followup": {
+    "served_commit": "a665ee9c974adb48706027e66fdd71b773d7358c",
+    "receipt": "l1-objective-miners-delivery-20261025.json",
+    "record": "iva_l1_objective_miners_P046_P059_homologation_20261025",
+    "counts": {
+      "delivered": 127,
+      "QA": 0,
+      "functional_pending": 5,
+      "documentary": 1,
+      "total": 133
+    },
+    "deduction_calculation": false,
+    "automatic_customs_concession": false,
+    "P104_closure": false,
+    "P084_P085_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-objective-imports-qa-20261025.json

@@ -0,0 +1,140 @@
+{
+  "implementation_commit": "08072015174dcdf8e196f803b16903869af69a4d",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "branch_count_complete": 1,
+  "treatments": 28,
+  "meaning": "Um ramoP046,28correspondências expressas;enumeração legal exemplificativa. Isenção naimportação distinta de venda,base aduaneira,direitos e dedução. Sem fecho integralL1.",
+  "verification": {
+    "frontend": {
+      "tests": 33,
+      "passed": 33
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 105,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback"
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge:importação definitivaSim→Por esclarecer deixa IVA indeterminado;reposta condição e nova versão4/histórico3;gravação localQA,recovery,relatório real do dossier aberto. API privada conferida separadamente.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-import-source-review-20261025\\qa-recovered-report.png",
+    "preservation": "125fechos inventariados antes dos testes;nenhuma perda confirmada;comparação integral do snapshot congelado removendo apenas novo livro objectiveImports;provas a48e9749/f0596225 reutilizadas;nenhuma escrita noactivo"
+  },
+  "counts_current": {
+    "delivered": 125,
+    "QA": 1,
+    "functional_pending": 6,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "a48e9749",
+  "remaining_cases": {
+    "P046": {
+      "treatment": "Importação definitiva de bens com isenção objectiva interna",
+      "source": "CIVA12(1)a,redacçãoLei10/2025PDF12/p2180(12);art9 e anexosLei22/2022 já entregues",
+      "existing": "Implementação e QA neste incremento:28correspondências expressas;rascunho,gravação,recuperação,relatório e histórico",
+      "kind": "QA concluído;por disponibilizar",
+      "impediment": "Falta integrar numa entrega compatível;outras isenções objectivas não enumeradas não são declaradas excluídas",
+      "next": "Agrupar com próximo ramo compatível,sem entrega isolada apenas por estar emQA;reutilizar33testes/105asserções e conferir delta instalado"
+    },
+    "P047": {
+      "treatment": "Importações com benefício aduaneiro nas quatro remissões12(1)b",
+      "source": "Lei22/2022PDF2/p2252(26),12(1)b;Lei10/2025PDF13mantém:Lei7/91alterada14/92(partidos),Lei4/94(mecenato),normasdeveículosoficiaisdeMissõesDiplomáticas/Consulares,InstruçõesPreliminaresPauta",
+      "existing": "Remissões actualizadas cotejadas;12b não é qualquer benefício aduaneiro genérico",
+      "kind": "Documentação específica e desenvolvimento",
+      "impediment": "Falta cotejar as condições operativas de cada uma das quatro remissões e o âmbito do benefício de direitos nesta importação;redacção2016não pode substituir a de2022",
+      "next": "Obter/cotejar textos completos das quatro famílias e InstruçõesPreliminaresLei17/2022/Lei8/2025;mapear só os percursos demonstrados,sem atribuir IVA isento a toda redução aduaneira"
+    },
+    "P058": {
+      "treatment": "Regresso definitivo de emigrantes,funcionários civis/militares doEstado,estudantes ebolseiros",
+      "source": "CIVA12(2)a,2016PDF11/p1426(269),mantido2022/2025;legislaçãoaduaneiraremetida",
+      "existing": "Condição legal de regresso e proporcionalidade doIVA identificadas;nenhum benefício fechado",
+      "kind": "Cotejo documental específico e desenvolvimento",
+      "impediment": "Ainda não cotejados no texto integral aplicável os termos/limites aduaneiros por categoria,bens e regresso;orientação informativa genérica não fornece esses parâmetros",
+      "next": "Conferir RegrasGeraisDecreto37/2023 e alteração27/2026,art14/58/QuadrosV/VI,e legislação específica de cada categoria;conservar proporcionalidade da redução de direitos12(2),sem criar um limite comum inventado"
+    },
+    "P059": {
+      "treatment": "Mineiros moçambicanos em serviço naÁfrica doSul",
+      "source": "CIVA12(2)b;Lei2/2011arts1–4,BR1-I4suplemento11/01/2011PDF1;Decreto3/2011,BR11-I16/03/2011PDF2–3/p152–153,arts1–8;OS07/AT/DGA/411.1/2019,MCNetPDF1–5",
+      "existing": "Lei e regulamento concretos localizados;categorias,limites,regresso,separadosdebagagem e transmissão aherdeiros identificados. ProcedimentoDGA localizado paraKAWENA. Sem implementação fiscal nova neste incremento",
+      "kind": "Cotejo operacional e desenvolvimento por executar;fonte base já localizada",
+      "impediment": "Falta traduzir e verificar os percursos específicos e a proporcionalidade12(2),sem confundir limite mensal,acumulação,regresso ou benefício de veículo separado;OSKAWENA não demonstra procedimento universal",
+      "next": "Implementar percursos demonstradosLei2/2011/Decreto3/2011,com exclusão álcool/tabaco,quotas/histórico e condições próprias;registar correspondênciaIVA sem exigir novo despacho genérico apenas porque a matriz antiga o dizia. Não generalizar50%a todos os bens/mineiros"
+    },
+    "P084": {
+      "treatment": "Interesse público e fins sociais:preparação/pedido/decisão com âmbito",
+      "source": "CIVA14(2)a/14(3);cadeiaModelI.1→Despacho06/01/2010→Decreto56/2009art2→CBFLei4/2009 jácotejada",
+      "existing": "Rascunhos e cenário condicionado entregues78c9f4a3;estadospreparação/apresentado/deferido/indeferido;âmbitobens/operação/período/condições preservado",
+      "kind": "Correspondência regulamentar específica pendente",
+      "impediment": "Cadeia doModelI.1 não demonstra por si a regulamentação14(3);pesquisa delimitada desta ronda não localizou disposição de correspondência adicional",
+      "next": "Localizar norma ou instrução oficial aplicável a14(3) paraaquisição/importação14(2)a;preservar distinção pedido/decisão e não inventar aprovadores/certificados"
+    },
+    "P085": {
+      "treatment": "Aquisição de bens paraoferta aatenuar calamidadesnaturais",
+      "source": "CIVA14(2)b/14(3);mesma pesquisa documentalP084,condições distintas",
+      "existing": "Emergência,finalidade humanitária,bens,destinatário,documentos e simulação condicionada disponíveis;sem benefício confirmado",
+      "kind": "Correspondência regulamentar específica pendente",
+      "impediment": "Ainda não demonstrada norma/procedimento de emergência/doação correspondente14(2)b/14(3);ModelI.1 não é concessão. Não estender automaticamente aimportação/serviços",
+      "next": "Conferir procedimento oficial de emergência/doação e âmbito exacto;aplicar só correspondência demonstrada,sem impor o estado de pedido ordinárioP084 ao percurso de emergência"
+    },
+    "P104": {
+      "treatment": "Conversão de valores expressos emmoeda estrangeira",
+      "source": "CIVA15(8),2016PDF14/p1426(272),conferido visualmente;Lei2/2006 exemplar integral36p jáobtido,cotejo106(5),PDF18/p66",
+      "existing": "Conversão condicionada entreguee8b5ae43;original,moeda,taxa,direcção,data e fonte preservados",
+      "kind": "Parâmetro/norma de escolha de taxa e data pendente",
+      "impediment": "15(8)remeteLei2/2006;106(5)não estabelece escolha de taxa/data. Exemplar não está em falta;sem norma demonstrada não há base fiscal confirmada",
+      "next": "Localizar disposição/instrução aplicável à taxa/data para este valor tributável;distinguir câmbio aduaneiro doart16/Pauta e taxa de apresentação,sem os transpor automaticamente a15(8)"
+    },
+    "P001": {
+      "treatment": "Instrução documental doscampos05/06 daediçãoModeloA recebida",
+      "source": "DOCX62c198e9/63d45fa8/VATReturn9c0b99a8 jáaceites;novoBR72-I15/04/2019PDF1/3,Despacho26/06/2016 eModeloA,p749/751",
+      "existing": "Candidata544068e8 ecorrespondências recebidas preservadas;novomodelo oficial arquivado ecomparado,semrenumeração",
+      "kind": "Documental,fora dos132ramosfuncionais",
+      "impediment": "Modelo publicado2019 tem03vendas isentas comdireito,04remissão18(1)b,05sem direito e06imobilizado;não é a numeração05/06 daedição recebida. Não acompanha instrução que resolva essa distinção",
+      "next": "Localizar instruções correspondentes àedição recebida que distingam05/06;preservar originais e não copiar numeração de2019 ou daedição antigaAT"
+    }
+  },
+  "source_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-import-source-review-20261025\\source-archive-inventory.json",
+  "source_urls": {
+    "BR-11-I-2011-03-16.pdf": "https://archive.gazettes.africa/archive/mz/2011/mz-government-gazette-series-i-dated-2011-03-16-no-11.pdf",
+    "MCNet-miners-procedure.pdf": "https://jue.mcnet.co.mz/mcnet/portal/faq/category/154/faqsdoclink",
+    "BR-72-I-2019-04-15.pdf": "https://archive.gazettes.africa/archive/mz/2019/mz-government-gazette-series-i-dated-2019-04-15-no-72.pdf"
+  },
+  "additional_primary_sources": {
+    "Lei2_2011": "https://www.pgr.gov.mz/index.php/por/content/download/5617/40390/version/1/file/Lei%2Bdo%2BVoluntariado.pdf",
+    "Decreto27_2026_scope_notice": "https://inm.gov.mz/pt-br/content/sum%C3%A1rio-suplemento-n%C2%BA-1-de-010726-pag-1012-1-8-br-n%C2%BA-123-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-1"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-objective-imports.ts": "859e51700fffa8990b849f0763059e577b3d71fcf3e6c7294f39c944baee8181",
+    "resources/js/components/simulation-objective-imports.tsx": "b9b07a39f60cdea7e19dda7cac8fc7ad87cafb0972c09a7c747dbaddc7578e39",
+    "resources/js/components/simulation-monthly-iva.tsx": "c5df5759b742f03b13f1d7921c8cd4db51e71f5d9fa6eb05116c6f4188c3108a",
+    "resources/js/lib/project-dossier.ts": "b4e117efdcacb266ac1996ea99fc2e7f854d6b14ad7263779f969cee1810942a"
+  },
+  "limitations_balance": {
+    "digital": "P121/P130 formalidades regulamentares,modelos eprocedimentos deentrega/pagamento ainda nãoautomatizados;sem cobertura digital integral",
+    "travel": "P129/P133 âmbito margem/eventos;sem IVAdevido,dedução42/43d,regularização44,factura45oumodelooficial46(2);ligaçãoAUD-SIM-INT02",
+    "P104": "Conversão condicionada;sem taxa/data fiscal confirmadas",
+    "P084_P085": "Preparação/simulação condicionada;sembenefício oufecho",
+    "P001": "Apenas05/06",
+    "scope": "L1aberto;bebidasL2/L3;Estatísticas/IAadiadas"
+  },
+  "next": "ProsseguirP059comfontesconcretas eQAporramo;P046aguardaentregacompatível. Não efectuarentregaindividual apenasporqueP046ficouemQA. Pesquisaoutroscasosprossegue sembloquearindependentes.",
+  "qa_status_preserved": "QA_complete_P046_not_delivered",
+  "delivery_followup": {
+    "served_commit": "a665ee9c974adb48706027e66fdd71b773d7358c",
+    "receipt": "l1-objective-miners-delivery-20261025.json",
+    "record": "iva_l1_objective_miners_P046_P059_homologation_20261025",
+    "counts": {
+      "delivered": 127,
+      "QA": 0,
+      "functional_pending": 5,
+      "documentary": 1,
+      "total": 133
+    },
+    "deduction_calculation": false,
+    "automatic_customs_concession": false,
+    "P104_closure": false,
+    "P084_P085_closure": false
+  }
+}