fix: RTC observed live with provenance, non-circular PIS/COFINS applicability, canonical CST normalization (1.1.8)

- RTC: Agent reads ALL PARAMETROS rows every sync (conflict => off), reports rtc_source/rtc_observed_at/rtc_param_rows; legal_effective_context is informational only
- PIS/COFINS: applicability from CRT + PISCOFINS flag + incidence only (never from empty fields); Simples w/o special treatment NOT_APPLICABLE, taxed regime with explicit N OPTIONAL, unreadable declaration NEEDS_REVIEW
- CST: one digit with an official zero-padded form is VALID_AFTER_NORMALIZATION (non-blocking warning), nothing is written to the ERP
- tests: RTC toggle 0->1->0 across syncs (Agent + Hub stale closing), non-circularity, normalization, panel provenance

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

central/app/panel_presentation.py

@@ -162,9 +162,18 @@ def priority_label(value):
 
 
 def rtc_status_view(summary):
-    """Discreet Reforma Tributária status from the last completed job's `fiscal_context`. None when the Agent did not report it (older Agents)."""
+    """Discreet Reforma Tributaria status from the last completed job's `fiscal_context`, exactly as the Agent OBSERVED it in that installation's own database.
+    None when the Agent did not report it (older Agents)."""
     context = (summary or {}).get("fiscal_context") if isinstance(summary, dict) else None
     if not isinstance(context, dict) or "rtc_enabled" not in context:
         return None
+    observed = None
+    if context.get("rtc_observed_at"):
+        try:
+            observed = format_ui_datetime(datetime.fromisoformat(str(context["rtc_observed_at"]).replace("Z", "+00:00")))
+        except ValueError:
+            observed = None
+    source = context.get("rtc_source") or "PARAMETROS.USAR_REFORMA_TRIBUTARIA"
     return {"enabled": bool(context["rtc_enabled"]), "label": "Ativa" if context["rtc_enabled"] else "Desativada", "supported": bool(context.get("rtc_supported")),
-            "catalog_valid": bool(context.get("rtc_catalog_valid"))}
+            "catalog_valid": bool(context.get("rtc_catalog_valid")), "observed_at": observed, "conflict": bool(context.get("rtc_param_conflict")),
+            "title": f"Lido no banco do cliente ({source})" + (f" em {observed}" if observed else "") + (" - linhas de PARAMETROS divergentes: RTC tratada como desativada" if context.get("rtc_param_conflict") else "")}