Investidor-V2/resources/js/lib/irpc-advance-calendar.ts

export type AdvancePeriodDeclaration = {
    version: 1;
    mode: '' | 'annual_non_civil';
    subjectNuit: string;
    year: string;
    currentFrom: string;
    currentTo: string;
    currentReference: string;
    previousFrom: string;
    previousTo: string;
    previousReference: string;
    ppcBasisKey: string;
    pecBasisKey: string;
    confirmed: '' | 'yes';
};
export type AdvanceFiscalPeriod = {
    from?: string | null;
    to?: string | null;
    subjectNuit?: string;
    ppcBasisKey?: string;
    pecBasisKey?: string;
    declaration?: AdvancePeriodDeclaration;
} | null;
export const advanceCalendarVersion = 'IRPC-annual-noncivil-calendar/1';
const iso = (s?: string | null): s is string =>
    Boolean(
        s &&
        /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
        Number.isFinite(Date.parse(s)) &&
        new Date(s).toISOString().slice(0, 10) === s,
    );
const index = (s: string) =>
    Number(s.slice(0, 4)) * 12 + Number(s.slice(5, 7)) - 1;
const month = (from: string, offset: number) =>
    new Date(
        Date.UTC(
            Number(from.slice(0, 4)),
            Number(from.slice(5, 7)) - 1 + offset,
            1,
        ),
    )
        .toISOString()
        .slice(0, 7);
const end = (s: string) =>
    new Date(Date.UTC(Number(s.slice(0, 4)), Number(s.slice(5, 7)), 0))
        .toISOString()
        .slice(0, 10);
const previousDay = (s: string) =>
    new Date(Date.parse(s) - 86400000).toISOString().slice(0, 10);
const annual = (from?: string | null, to?: string | null) =>
    iso(from) &&
    iso(to) &&
    from.endsWith('-01') &&
    to === end(to) &&
    index(to) - index(from) === 11;
export function newAdvancePeriodDeclaration(
    subjectNuit: string,
    year: string,
    period: AdvanceFiscalPeriod,
): AdvancePeriodDeclaration {
    const from = period?.from ?? '',
        to = period?.to ?? '';
    return {
        version: 1,
        mode: 'annual_non_civil',
        subjectNuit,
        year,
        currentFrom: from,
        currentTo: to,
        currentReference: '',
        previousFrom: iso(from) ? month(from, -12) + '-01' : '',
        previousTo: iso(from) ? previousDay(from) : '',
        previousReference: '',
        ppcBasisKey: '',
        pecBasisKey: '',
        confirmed: '',
    };
}
export function validateAdvancePeriodDeclaration(d: AdvancePeriodDeclaration) {
    if (
        !d ||
        d.version !== 1 ||
        !['', 'annual_non_civil'].includes(d.mode) ||
        !['', 'yes'].includes(d.confirmed) ||
        [
            'subjectNuit',
            'year',
            'currentFrom',
            'currentTo',
            'currentReference',
            'previousFrom',
            'previousTo',
            'previousReference',
            'ppcBasisKey',
            'pecBasisKey',
        ].some(
            (k) =>
                typeof (d as unknown as Record<string, unknown>)[k] !==
                'string',
        )
    )
        throw Error(
            'Correspondência de períodos não recuperável;original preservado.',
        );
}
export function advanceCalendar(
    period: AdvanceFiscalPeriod | undefined,
    year: string,
    subjectNuit?: string,
) {
    const from = period?.from ?? '',
        to = period?.to ?? '';
    if (!/^20\d{2}$/.test(year))
        return {
            version: advanceCalendarVersion,
            mode: 'unavailable' as const,
            candidate: false,
            pending: ['exercício das estimativas por confirmar'],
            from,
            to,
            ppcMonths: [],
            pecMonths: [],
            previousFrom: '',
            previousTo: '',
            source: '',
        };
    const civil =
        !period || (from === year + '-01-01' && to === year + '-12-31');
    const candidate = annual(from, to) && to.slice(0, 4) === year && !civil;
    let mode: 'civil' | 'annual_non_civil' | 'unavailable' = civil
        ? 'civil'
        : 'unavailable';
    let pending: string[] = [];
    const d = period?.declaration;
    if (!civil) {
        if (d?.mode === 'annual_non_civil') {
            validateAdvancePeriodDeclaration(d);
            const issues: string[] = [];
            if (!candidate)
                issues.push(
                    'o período L6 deve conter doze meses civis completos com termo no exercício indicado',
                );
            if (
                d.subjectNuit !== (subjectNuit ?? period?.subjectNuit) ||
                d.year !== year ||
                d.currentFrom !== from ||
                d.currentTo !== to
            )
                issues.push(
                    'titular,exercício ou datas declaradas divergem de L6',
                );
            if (
                !annual(d.previousFrom, d.previousTo) ||
                !iso(from) ||
                d.previousTo !== previousDay(from) ||
                d.previousTo.slice(0, 4) !== String(Number(year) - 1)
            )
                issues.push(
                    'o período anterior deve ser anual completo e imediatamente anterior ao período L6',
                );
            if (
                !d.currentReference.trim() ||
                !d.previousReference.trim() ||
                d.confirmed !== 'yes'
            )
                issues.push(
                    'faltam fontes e confirmação da correspondência dos dois períodos',
                );
            if (issues.length)
                pending = [
                    'período anual não civil: ' +
                        issues.join('; ') +
                        '. Preparação conservada.',
                ];
            else mode = 'annual_non_civil';
        } else
            pending = [
                'o período L6 ' +
                    (from || 'por confirmar') +
                    ' — ' +
                    (to || 'por confirmar') +
                    ' não corresponde ao ano civil ' +
                    year +
                    '. Reconciliar o enquadramento antes de usar as estimativas ordinárias; a preparação fica conservada.',
            ];
    }
    const start = mode === 'civil' ? year + '-01-01' : from;
    return {
        version: advanceCalendarVersion,
        mode,
        candidate,
        pending,
        from: mode === 'civil' ? year + '-01-01' : from,
        to: mode === 'civil' ? year + '-12-31' : to,
        ppcMonths:
            mode === 'unavailable' ? [] : [4, 6, 8].map((i) => month(start, i)),
        pecMonths:
            mode === 'unavailable' ? [] : [5, 7, 9].map((i) => month(start, i)),
        previousFrom:
            mode === 'annual_non_civil'
                ? d!.previousFrom
                : String(Number(year) - 1) + '-01-01',
        previousTo:
            mode === 'annual_non_civil'
                ? d!.previousTo
                : String(Number(year) - 1) + '-12-31',
        source:
            mode === 'annual_non_civil'
                ? 'CIRPC7(2),Lei34/2007,BR52,original SHA256cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e; RIRPC27(1)(a)/29(1),BR16/I16-04-2008,original SHA256fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee. Períodos anuais completos documentados;5.º/7.º/9.º mês PPC e6.º/8.º/10.º mês PEC. ' +
                  d!.currentReference +
                  '; ' +
                  d!.previousReference
                : '',
    };
}