fix: gate cClassTrib applicability by CRT and date

central/app/unified_fiscal_coverage.py

@@ -168,12 +168,38 @@ def _dedupe(items):
 
 # ------------------------------------------------------------------------------------------------- RTC
 
+CCLASSTRIB_EFFECTIVE_FROM = {
+    "3": date(2026, 8, 3),
+    "1": date(2027, 1, 1),
+    "2": date(2027, 1, 1),
+    "4": date(2027, 1, 1),
+}
+
 
 def rtc_enabled(caps: dict) -> bool:
     """RTC is in scope ONLY when the ERP is switched to the reform (PARAMETROS.USAR_REFORMA_TRIBUTARIA truthy) AND its schema can hold it."""
     return bool(caps.get("HAS_PRODUCT_CCLASSTRIB") and caps.get("HAS_RTC_RELATIONSHIP") and caps.get("RTC_ENABLED_BY_PARAM"))
 
 
+def cclasstrib_applicability(crt, rtc_enabled: bool, today: date | None = None) -> dict:
+    """Company-level cClassTrib requiredness from live CRT and its effective date.
+
+    The ERP RTC switch scopes the feature; it does not make cClassTrib mandatory
+    for every company/product. Unknown regimes fail closed to NOT_APPLICABLE.
+    """
+    today = today or date.today()
+    regime = _text(crt)
+    if not rtc_enabled:
+        return {"state": "NOT_APPLICABLE", "basis": "RTC_DISABLED_IN_ERP", "effective_from": None, "source": "PARAMETROS.USAR_REFORMA_TRIBUTARIA"}
+    effective_from = CCLASSTRIB_EFFECTIVE_FROM.get(regime)
+    if effective_from is None:
+        return {"state": "NOT_APPLICABLE", "basis": "COMPANY_CRT_UNRESOLVED", "effective_from": None, "source": "C000004.CRT"}
+    if today < effective_from:
+        basis = "SIMPLES_CCLASSTRIB_NOT_EFFECTIVE" if regime in SIMPLES_FAMILY else "CCLASSTRIB_NOT_YET_EFFECTIVE"
+        return {"state": "NOT_APPLICABLE", "basis": basis, "effective_from": effective_from.isoformat(), "source": "C000004.CRT + RTC effective-date rules"}
+    return {"state": "REQUIRED", "basis": "CCLASSTRIB_EFFECTIVE_FOR_CRT", "effective_from": effective_from.isoformat(), "source": "C000004.CRT + RTC effective-date rules"}
+
+
 def catalog_integrity(catalog: dict) -> dict:
     """catalog: {"classes": {cClassTrib: cst_or_None}, "cst": {code, ...}, "duplicates": int}."""
     classes, cst = catalog.get("classes", {}), set(catalog.get("cst", ()))
@@ -202,11 +228,13 @@ def validate_cclasstrib(value, catalog: dict | None, today: date | None = None)
     return "VALID" if cst is not None and str(cst) in set(catalog.get("cst", ())) else "CST_MISSING"
 
 
-def evaluate_rtc(product: dict, rtc: dict | None, today: date | None = None) -> dict:
-    """rtc: {"enabled": bool, "catalog": {...}|None, "catalog_valid": bool}. Disabled => NOT_APPLICABLE and NO blocker, whatever CCLASSTRIB holds."""
-    if not rtc or not rtc.get("enabled"):
-        return {"applicability": {"state": "NOT_APPLICABLE", "basis": "RTC_DISABLED_IN_ERP"}, "blockers": []}
-    app = {"state": "REQUIRED", "basis": "RTC_ENABLED_IN_ERP"}
+def evaluate_rtc(product: dict, rtc: dict | None, today: date | None = None, crt=None) -> dict:
+    """Validate cClassTrib only when RTC is on and the company's regime/date gate applies."""
+    app = rtc.get("cclasstrib_applicability") if isinstance(rtc, dict) else None
+    if not isinstance(app, dict):
+        app = cclasstrib_applicability(crt, bool(rtc and rtc.get("enabled")), today)
+    if app["state"] != "REQUIRED":
+        return {"applicability": app, "blockers": []}
     if not rtc.get("catalog_valid"):
         return {"applicability": app, "blockers": [("RTC_CATALOG_INVALID", "LOCAL_CATALOG_FAILED_INTEGRITY")]}
     state = validate_cclasstrib(product.get("CCLASSTRIB"), rtc.get("catalog"), today)
@@ -222,7 +250,7 @@ def evaluate_product(product: dict, company: dict | None, rtc: dict | None, toda
     Returns {"blockers": [{"type","category","reason"}], "applicability": {"PIS_COFINS": state, "RTC": state}, "mandatory_fields": [...], "needs_review": bool}."""
     crt = (company or {}).get("crt")
     pis = evaluate_pis_cofins(product, crt)
-    rtc_result = evaluate_rtc(product, rtc, today)
+    rtc_result = evaluate_rtc(product, rtc, today, crt)
     blockers = [{"type": kind, "category": blocker_category(kind), "reason": reason} for kind, reason in pis["blockers"] + rtc_result["blockers"]]
     warnings = [{"type": kind, "reason": reason} for kind, reason in pis["warnings"]]
     mandatory = []
@@ -236,8 +264,7 @@ def evaluate_product(product: dict, company: dict | None, rtc: dict | None, toda
 
 
 def legal_effective_context(crt) -> dict:
-    """INFORMATIONAL ONLY (never a blocker, never part of completeness). The operational rule stays ERP_RTC_ENABLED; this records what the official acts say about the
-    obligation to issue DF-e with IBS/CBS for the company regime, so a timing difference can be explained without inventing a rule.
+    """Summarize the broad IBS/CBS document timeline; cClassTrib requiredness has its own CRT/date gate above.
     Source: Ato Conjunto RFB/CGIBS n 4/2026 (DOU 31/07/2026) art. 1: NF-e (55) and NFC-e (65) from 2026-08-03; par. 1: Simples optantes from 2027-01-01."""
     simples = _text(crt) in SIMPLES_FAMILY
     return {"crt": _text(crt) or None, "informational_only": True,