63 lines
2.6 KiB
JavaScript
63 lines
2.6 KiB
JavaScript
import { internationalCase } from './irpc-international-case.mjs';
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import { prepareInvestmentCredit } from '../../../resources/js/lib/irpc-annual-settlement.ts';
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import { newInvestmentAsset } from '../../../resources/js/lib/irpc-investment-credit.ts';
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export function investmentCase() {
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const c = internationalCase();
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c.b = prepareInvestmentCredit(c.d, c.b);
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Object.assign(c.b.investmentCredit, {
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qualification: {
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state: 'known',
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eligible: 'yes',
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from: '2026-01-01',
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to: '2026-12-31',
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reference: 'SYNTHETIC CBF3/9/13 qualification and eligible project',
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periodReference: 'SYNTHETIC current civil2026 fiscal period',
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},
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projectReference: 'SYNTHETIC-APPROVED-PROJECT-2026',
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location: 'maputo_city',
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locationReference:
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'SYNTHETIC actual investment in Maputo city, not company address',
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startKind: 'new',
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startDate: '2026-06-01',
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startReference:
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'SYNTHETIC start of taxable operations in first exercise2026',
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cbfRequirements: 'yes',
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recognition: 'documented',
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recognitionReference:
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'SYNTHETIC competent investment authorisation and CBF10 recognition presented; not a real administrative act',
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genericOnly: 'yes',
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noOtherBenefits: 'yes',
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noOtherBenefitsReference:
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'SYNTHETIC no specific or other CBF/IRPC benefits in this case; statutory international/PEC remain separate',
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soleProject: 'yes',
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soleProjectReference:
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'SYNTHETIC whole current collecta relates to project activity',
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assets: [
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{
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...newInvestmentAsset('machine-1'),
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issuer: 'SYNTHETIC-SUPPLIER',
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document: 'SYNTHETIC-INVESTMENT-INVOICE-2026',
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parcel: 'machine-1',
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parcelReference:
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'SYNTHETIC supported asset line, not another use of same investment',
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date: '2026-05-01',
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proofAmount: '10000',
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amount: '10000',
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realised: 'yes',
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newTangible: 'yes',
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domesticUse: 'yes',
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directProductive: 'yes',
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excluded15_6: 'no',
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reference:
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'SYNTHETIC realised ordinary productive new machine, not advanced technology or other15(6) exclusions',
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},
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],
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previousUse: {
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state: 'known',
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amount: '0',
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reference: 'SYNTHETIC actual prior credit use known zero',
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},
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});
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return c;
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}
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