26 lines
3.0 KiB
JavaScript
26 lines
3.0 KiB
JavaScript
import {irpcBook,newIrpcRow,saveIrpcBook,recordIrpc} from '../../../resources/js/lib/irpc-withholdings.ts';
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import fs from 'node:fs';
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import {newPecPayment} from '../../../resources/js/lib/irpc-pec.ts';
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import {newAnnualBook,newAnnualPpc,reuseAnnualAssessment,reuseAnnualWithholding} from '../../../resources/js/lib/irpc-annual-settlement.ts';
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export function pecCase(amount='200',ppc='500',rf='0') {
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const d=JSON.parse(fs.readFileSync(new URL('../fixtures/irpc-assessment-preserved.json',import.meta.url),'utf8'));
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if(rf!=='0'){
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const l5=irpcBook(d);
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l5.rows.push({...newIrpcRow('pec-rf'),direction:'received',origin:'effective',counterparty:'QA AT',documentRef:'QA rendimento próprio 2026',base:String(Number(rf)*5),currency:'MZN',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'resident',mozambique:'yes',qualificationRef:'QA royalties próprios incluídos no resultado anual',specialRelief:'none',eventsComplete:'yes',events:[{kind:'payment',date:'2026-10-02',reference:'QA rendimento primeiro evento'}],settlement:'complete',settlementRef:'QA retenção sofrida reconciliada',allocations:[{paymentId:'pec-rf-proof',amount:rf}],ordinary:{nonDigital:'yes',capitalType:'',rentOwnPropertyManagement:'',specialFacts:'no',capitalSeatAndManagement:'',reference:'QA royalties não digitais de residente'}});
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l5.payments.push({id:'pec-rf-proof',kind:'withholding_proof',reference:'QA-RF-PEC-2026',date:'2026-10-02',amount:rf,currency:'MZN'});
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d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,'2026-10-27T15:00:00+02:00'));
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}
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let b=reuseAnnualAssessment(d,newAnnualBook());
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b.reference='QA PEC: inventário completo da entidade/exercício';b.assessmentReference='QA colecta válida já demonstrada';
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b.withholdings={state:'absent',reference:'QA sem retenções próprias neste caso',rows:[]};
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b.ppc={state:ppc==='0'?'absent':'known',reference:'QA inventário de PPC efectivo',rows:ppc==='0'?[]:[{...newAnnualPpc('ppc'),document:'QA-PPC-PEC-2026',issuer:'QA AT',date:'2026-06-30',subjectNuit:b.subjectNuit,year:b.year,proofAmount:ppc,amount:ppc,effective:'yes',reference:'QA prova efectiva de natureza PPC'}]};
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b.pec={state:'absent',amount:'',reference:'QA resumo anterior preservado'};
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b.credits={state:'known',amount:'0',reference:'QA créditos precedentes conhecidos zero'};
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b.pecPayments={version:1,state:'known',reference:'QA inventário de pagamentos PEC 2026',rows:[{...newPecPayment('pec'),document:'QA-PEC-2026',issuer:'QA AT',date:'2026-08-31',subjectNuit:b.subjectNuit,year:b.year,proofAmount:amount,amount,effective:'yes',previouslyUsed:'0',priorUseReference:'QA reconciliação: zero utilizações fora destas parcelas',reference:'QA comprovativo pago de natureza PEC'}]};
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if(rf!=='0'){
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b.withholdings.state='known';b=reuseAnnualWithholding(d,b,'pec-rf','pec-rf-proof','rf-claim');
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Object.assign(b.withholdings.rows[0],{incomeIncluded:'yes',reference:'QA titular e rendimento incluído no exercício'});
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}
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return {d,b};
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}
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