124 lines
4.6 KiB
JSON
124 lines
4.6 KiB
JSON
{
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"status": "L8_first_increment_delimited_not_implemented",
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"date": "2026-10-26",
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"installed_L7": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
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"no_new_L8_calculator_installed": true,
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"initial_scope": "resident general IRPC,annualcivil2026,MZN,currentdetermined assessment,documented absence of positive PEC/unmappedcredits and autonomoustax needing ownsettlement",
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"inputs_reused": [
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"current L6 or applicable qualifiedL7 assessment key/version/subjectNUIT/period;never add both",
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"L5 received/effective/on_account qualified and reconciled withholding proofs",
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"actual documented PPC payments by subject/period/receipt",
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"known/declaredabsence/missing states for every credit/paymentfamily"
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],
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"wrong_credits_excluded": [
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"withholding remitted by enterprise on payments to others",
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"definitive withholding",
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"projected amount without effective proof",
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"duplicate receipt/allocation/year",
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"unmapped positive PEC/investment/doubletax credit"
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],
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"sequence": [
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"validassessment",
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"admissibledeductions and explicitabsence",
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"effective onaccount withholdings",
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"actual PPC",
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"signed arithmeticbalance",
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"applicable collection/refund minimum rules",
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"simulatedpayable orrecoverable;not submittedor receivedrefund"
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],
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"proposed_acceptance_cases": [
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{
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"colecta": "1408",
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"withholdings": "300",
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"PPC": "500",
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"arithmetic_balance": "608"
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},
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{
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"colecta": "1408",
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"withholdings": "1000",
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"PPC": "600",
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"arithmetic_balance": "-192"
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},
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{
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"colecta": "1408",
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"withholdings": "408",
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"PPC": "1000",
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"arithmetic_balance": "0"
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},
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"minimumrule boundaries afterperiod/version mapping",
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"knownzero vs declaredabsence vs missing",
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"wrongbeneficiary/definitive/duplicates",
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"calculation-save-recover-report with oldhistories unchanged"
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],
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"cases_tested_now": false,
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"rule_work_before_implementation": [
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"CIRPC63/67 with Lei12/2025 nature applicable",
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"Decreto9/2008 art21(2-5) deductionorder/limits and27(1-2/6) settlement",
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"100MZN minimum in accepted2008 exemplar:link to applicable version/period before enabling parameter;no generic credibility revalidation",
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"retain PEC/credits distinct and nonrefundable limits;no3/5year automaticcarry"
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],
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"boundaries": [
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"qualified cooperative withoutwithheldincome cannot silently acceptpositivereceivedwithholdings without L7segregation",
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"no L6fallback toignore applicablependingL7effect",
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"autonomoustax/61Apositive needs own settlement articulation",
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"fraction exact;unmapped formrepresentation onlyblocks affectedtransport"
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],
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"deferred": [
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"automatic PPC/PEC obligationcalculation",
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"positivePEC/creditorderlimitscarry",
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"autonomoustaxsettlement",
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"specialperiods/foreigncurrencypayments",
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"interest/penalties/calendar/guideremittance",
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"AT submission/refundprocessing",
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"unmappedM20M22fields"
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],
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"sources_reused": [
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{
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"file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\Lei-34-2007-BR52.pdf",
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"sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
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"articles": "CIRPC63/67",
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"PDF_pages": [
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18,
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19
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],
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"official_source_acceptance_preserved": true
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},
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{
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"file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\Decreto-9-2008-BR16.pdf",
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"sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697",
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"articles": "RIRPC21/27",
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"PDF_pages": [
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6,
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7
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],
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"official_source_acceptance_preserved": true
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},
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{
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"file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
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"sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
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"articles": "Lei12/2025 IRPC67/version2026",
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"PDF_pages": [
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18,
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19,
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20
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],
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"official_source_acceptance_preserved": true
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}
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],
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"global_effort": {
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"initial_L8_L14_reference_hours": [
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240,
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416
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],
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"is_current_remainingforecast": false,
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"reconciliation_before_globalforecast": [
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"implemented/reusable vs remainingcode perlot",
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"reuseacceptedproofs;no duplicate sharedcomponentestimate",
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"documentarywait separately",
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"L1-L7residuals,integration/delivery,L15-L16 included"
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]
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},
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"L7_partial": true,
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"L8_final_still_not_implemented": true
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}
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