506 lines
16 KiB
JSON
506 lines
16 KiB
JSON
{
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||
"date": "2026-10-27",
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"status": "QA implemented, not installed",
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"branch": "codex/irpc-l8-pec-qa-20261027",
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"baseline": "dc14f01e1479f6bef48be60d2fbe961d9d445e0e",
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"portal_reference_from_previous_receipt": "9fda6d6e12832a3cf25e7314f1f895dd430238c5",
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"active_changed": false,
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"main_changed": false,
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"scope": {
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"year": "2026",
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"regime": "resident_general",
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"currency": "MZN",
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"period": "calendar",
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"payment": "documented current-year PEC, available amount after prior use",
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"deduction": "min(available selected PEC, valid collecta after preceding credits), before RF/PPC",
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"special_credits": "only documented absent or known zero; positive/missing stays indeterminate",
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"excess": "selected amount not deducted, no PEC refund or official carry created"
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},
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"examples": [
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{
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"case": "payable",
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"status": "payable",
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"balance": {
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"numerator": "708",
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"denominator": "1"
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},
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"pec": {
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"version": "IRPC-PEC/1",
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"available": {
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"numerator": "200",
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"denominator": "1"
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},
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"deducted": {
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"numerator": "200",
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"denominator": "1"
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},
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"remaining": {
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"numerator": "0",
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"denominator": "1"
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},
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"afterPec": {
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"numerator": "1208",
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"denominator": "1"
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},
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"source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
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"officialBalancesConsumed": false,
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"carryCreated": false
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},
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"rows": 7,
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"history": 0,
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"apiRoundTrip": true,
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"current": true,
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"dossier": true
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},
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{
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"case": "capped",
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"status": "balanced",
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"balance": {
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"numerator": "0",
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"denominator": "1"
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},
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"pec": {
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"version": "IRPC-PEC/1",
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"available": {
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"numerator": "2000",
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"denominator": "1"
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},
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"deducted": {
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"numerator": "1408",
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"denominator": "1"
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},
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"remaining": {
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"numerator": "592",
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"denominator": "1"
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},
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"afterPec": {
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"numerator": "0",
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"denominator": "1"
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},
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"source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
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"officialBalancesConsumed": false,
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"carryCreated": false
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},
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"rows": 6,
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"history": 1,
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"apiRoundTrip": true,
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"current": true,
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"dossier": true
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},
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{
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"case": "recoverable",
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"status": "recoverable",
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"balance": {
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"numerator": "-500",
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"denominator": "1"
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},
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"pec": {
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"version": "IRPC-PEC/1",
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"available": {
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"numerator": "2000",
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"denominator": "1"
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},
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"deducted": {
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"numerator": "1408",
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"denominator": "1"
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},
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"remaining": {
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"numerator": "592",
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"denominator": "1"
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},
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"afterPec": {
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"numerator": "0",
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"denominator": "1"
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},
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"source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
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"officialBalancesConsumed": false,
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"carryCreated": false
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},
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"rows": 7,
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"history": 1,
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"apiRoundTrip": true,
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"current": true,
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"dossier": true
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},
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{
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"case": "missing",
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"status": "indeterminate",
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"balance": null,
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"pec": {
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"version": "IRPC-PEC/1",
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"available": {
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"numerator": "0",
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"denominator": "1"
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},
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"deducted": null,
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"remaining": null,
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"afterPec": null,
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"source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
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"officialBalancesConsumed": false,
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"carryCreated": false
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},
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"rows": 7,
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"history": 1,
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"apiRoundTrip": true,
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"current": true,
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"dossier": true
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},
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{
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"case": "prior-use",
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"status": "payable",
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"balance": {
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"numerator": "1208",
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"denominator": "1"
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},
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"pec": {
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"version": "IRPC-PEC/1",
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"available": {
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"numerator": "200",
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"denominator": "1"
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},
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"deducted": {
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"numerator": "200",
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"denominator": "1"
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},
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"remaining": {
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"numerator": "0",
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"denominator": "1"
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},
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"afterPec": {
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"numerator": "1208",
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"denominator": "1"
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},
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"source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
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"officialBalancesConsumed": false,
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"carryCreated": false
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},
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"rows": 6,
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"history": 1,
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"apiRoundTrip": true,
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"current": true,
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"dossier": true
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}
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],
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"proofs": {
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"new_frontend_tests": 12,
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"affected_annual_tests": 19,
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"api_tests": 1,
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"api_assertions": 102,
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"api_cases": 5,
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"api_round_trip_reports": 5,
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"routes": "wayfinder --with-form passed",
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"typescript": "passed",
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"isolated_build": "passed; optional fontaine/chunk-size notices only",
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"manual_browser_test": false,
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"real_team_evaluation": "pending external feedback"
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},
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"preservation": {
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"database": "proactive_investment_20261027_test",
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"tables": {
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"opportunities": {
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"existing_rows": 55,
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"unchanged": true
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},
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"documents": {
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"unchanged": true
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},
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"opportunity_documents": {
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"existing_rows": 1,
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"unchanged": true
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},
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"simulation_form_drafts": {
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"existing_rows": 19,
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"unchanged": true
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},
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"users": {
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"unchanged": true
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},
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"organizations": {
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"unchanged": true
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},
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"audit_events": {
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"existing_rows": 409,
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"unchanged": true
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}
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},
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"transaction_rollback": true
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},
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"source_preservation": {
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"baseline": "dc14f01e",
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"count": 30,
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"all_equal": true,
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"files": [
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{
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"file": "AT-Comunicado-9-2026-ISPC.pdf",
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"sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973"
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},
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{
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"file": "AT-Modelo-30-ISPC.pdf",
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"sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c"
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},
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{
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"file": "AT-Modelo-B-Geral.pdf",
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"sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57"
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},
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{
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"file": "AT-MRFTA-19-39.pdf",
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"sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b"
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},
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{
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"file": "BR-16-I-Serie-2008-04-16.pdf",
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"sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee"
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},
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{
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"file": "BR-248-I-Suplemento-1-2025.pdf",
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"file": "BR-89-I-Serie-2017-06-08.pdf",
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},
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{
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"file": "BR-95-I-Suplemento-2025-05-21.pdf",
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"sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
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},
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{
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"file": "BR252-I-Serie-2022-Lei20-PESOE.pdf",
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"sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
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},
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{
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"file": "Decreto-22-2021-BR70.pdf",
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"sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
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{
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"file": "Decreto-27-2026-BR123.pdf",
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"file": "Decreto-29-1998-BR22-5-suplemento.pdf",
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"file": "Decreto-3-2011-BR-11-I-mineiros.pdf",
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{
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"file": "Decreto-37-2023-BR124.pdf",
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"sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
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},
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{
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"file": "Decreto-9-2008-BR16.pdf",
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"sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
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},
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{
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"file": "Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
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"sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
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},
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{
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||
"file": "Lei-14-1992-BR42.pdf",
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"sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
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},
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{
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"file": "Lei-17-2022-BR251-exemplar-MCNet5.pdf",
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"sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
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},
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||
{
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||
"file": "Lei-17-2022-IPP-BR250-Parlamento.pdf",
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"sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
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},
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{
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"file": "Lei-19-2013-BR76.pdf",
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"sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
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},
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{
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"file": "Lei-19-2017-IRPS-BR-OCAM.pdf",
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"sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
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},
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{
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||
"file": "Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
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||
"sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
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},
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||
{
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||
"file": "Lei-20-2009-BR36-AT-exemplar19.pdf",
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"sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
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||
},
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||
{
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||
"file": "Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
|
||
"sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
|
||
},
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||
{
|
||
"file": "Lei-34-2007-BR52.pdf",
|
||
"sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
|
||
},
|
||
{
|
||
"file": "Lei-4-1994-BR37-3-suplemento.pdf",
|
||
"sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
|
||
},
|
||
{
|
||
"file": "Lei-4-2012-BR3.pdf",
|
||
"sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
|
||
},
|
||
{
|
||
"file": "Lei-7-1991-Partidos-IFES.pdf",
|
||
"sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
|
||
},
|
||
{
|
||
"file": "PT-MZ-CDT-1992.pdf",
|
||
"sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
|
||
},
|
||
{
|
||
"file": "PT-MZ-Protocolo-2009.pdf",
|
||
"sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
|
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}
|
||
]
|
||
},
|
||
"rule_sources": [
|
||
{
|
||
"file": "Lei-34-2007-BR52.pdf",
|
||
"pdf_page": 18,
|
||
"printed_page": "768-(72)",
|
||
"article": "66(1–2)",
|
||
"sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
|
||
},
|
||
{
|
||
"file": "Decreto-9-2008-BR16.pdf",
|
||
"pdf_pages": [
|
||
6,
|
||
7
|
||
],
|
||
"articles": "21(2/5),27;29 for deferred obligation context",
|
||
"sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
|
||
}
|
||
],
|
||
"remaining_code": [
|
||
"PEC obligation and instalments, separate from actual payment",
|
||
"Prior-year carry, expiry and usage ledger",
|
||
"Special credits/autonomous tax/special periods/non-MZN/M20-M22 remain own groups"
|
||
],
|
||
"documentary_resume_conditions": [
|
||
"Published 2026 regulatory amendment: exact articles and effective date for affected obligation/calendar",
|
||
"Prior-year PEC: exact last eligible exercise, transition and documented usage",
|
||
"Specific positive credit: own legal limit, order, period, evidence and convention if relevant"
|
||
],
|
||
"private_pilots": "Songo/Gurue unchanged and private; no publication",
|
||
"proactive_team_use": "await actual team feedback; implement concrete observed corrections only",
|
||
"artifacts": [
|
||
{
|
||
"file": "Decreto-9-2008-BR16.pdf-6.png",
|
||
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"bytes": 476800
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},
|
||
{
|
||
"file": "Decreto-9-2008-BR16.pdf-7.png",
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|
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"bytes": 504338
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},
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||
{
|
||
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|
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|
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"bytes": 31771
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},
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||
{
|
||
"file": "dossier-missing.json",
|
||
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"bytes": 32184
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},
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{
|
||
"file": "dossier-payable.json",
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"bytes": 32130
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},
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{
|
||
"file": "dossier-prior-use.json",
|
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"bytes": 31776
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},
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{
|
||
"file": "dossier-recoverable.json",
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