{
  "rule_code": "IVA-GERAL-BASE-LIQUIDA",
  "rule_version": 1,
  "component": "IVA",
  "scope_key": "mz.internal-general-net.mzn",
  "valid_from": "2023-01-01",
  "valid_until": null,
  "source_sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
  "rule_definition": {
    "language": "investmoz.tax.v1",
    "nodes": {
      "base": {"op": "input", "key": "base_tributavel"},
      "rate": {"op": "parameter", "key": "iva_general_rate"},
      "hundred": {"op": "literal", "value": "100"},
      "product": {"op": "multiply", "args": ["base", "rate"]},
      "intermediate": {"op": "divide", "args": ["product", "hundred"]}
    },
    "result": "intermediate"
  },
  "parameters": {
    "IVA_GENERAL_RATE": {
      "value": "16",
      "unit": "percent",
      "conditions": {"operation": "internal_general_net", "currency": "MZN"}
    }
  },
  "rounding_policy": {
    "status": "not_applied",
    "precision": "exact_decimal",
    "method": "none",
    "ties": "not_applicable_without_rounding",
    "aggregation": "single_declared_taxable_base",
    "purpose": "operation_tax_not_payment",
    "evidence": "Orientação expressa Tempo: calcular este lote IVA sem arredondamento automático; ficha v1.2",
    "coverage_start": "2026-01-01",
    "coverage_end": "2026-12-31"
  }
}