65 lines
3.1 KiB
JavaScript
65 lines
3.1 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, {
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state: 'known',
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reference: 'SYNTHETIC QA full ordinary economic-credit inventory',
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rows: [
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{
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...newEconomicPosition('economic-1'),
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subjectNuit: c.b.subjectNuit,
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year: c.b.year,
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assessmentKey: c.b.assessmentKey,
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kind: 'ordinary_profit',
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payerNuit: '111222333',
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recipientResident: 'yes',
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payerResident: 'yes',
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payerIrpc: 'yes',
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payerExempt: 'no',
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article40: 'no',
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qualificationReference:
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'SYNTHETIC QA entities seated/effectively managed in MZ; payer subject nonexempt IRPC',
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article40Reference:
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'SYNTHETIC QA explicit nonapplication of40(1), including2009 participation/period/recipient conditions',
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distributionDocument: 'SYNTHETIC-DIVIDEND2026',
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distributionParcel: 'distribution-1',
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distributionDate: '2026-09-30',
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income: '100',
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incomeIncluded: 'yes',
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incomeReference:
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'SYNTHETIC QA100 gross of beneficiary withholding already included in current L6; no actual dividend assertion',
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taxIssuer: 'SYNTHETIC domestic IRPC issuer',
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taxDocument: 'SYNTHETIC-SOURCE-IRPC2026',
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taxParcel: 'underlying-tax-1',
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parcelReference:
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'SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax',
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proofAmount: '20',
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taxAmount: '20',
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attributionReference:
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'SYNTHETIC QA documented IRPC20 corresponding to included profits100, not inferred by applying a rate to dividends',
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previouslyAttributed: '0',
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priorAttributionReference:
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'SYNTHETIC QA actual previous attribution to other profits known zero',
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grossUpIncluded: '12',
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grossUpReference:
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'SYNTHETIC QA53 nominal credit12 already included in reconciled current base4400; no base mutation',
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nationalLimit: '32',
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nationalLimitReference:
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'SYNTHETIC QA documented proportional current collecta ceiling32 after credit addition; not an automatic fraction derivation',
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previousUse: {
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state: 'known',
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amount: '0',
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reference:
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'SYNTHETIC QA actual prior economic-credit use known zero',
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},
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},
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],
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});
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return c;
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}
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