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