39 lines
1.3 KiB
JSON
39 lines
1.3 KiB
JSON
{
|
|
"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"
|
|
}
|
|
}
|