chore: establish project baseline

2026-09-21 15:51:47 -03:00
commit 9dcc263217
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+{
+ "artifact": "FISCAL_CONTEXT_REQUIREMENTS_V1",
+ "domains": {
+  "CFOP": {
+   "official_basis": "CFOP table (IT 2023.002): direction, UF scope, ST, purpose in title/description/ind* flags",
+   "inputs": {
+    "direction (entrada/saída)": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000030.TIPO (1/2) per natureza; NFC-e is always saída"
+    },
+    "operation_type / natureza": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000030 (590 rows) at document level; not derivable from a product alone"
+    },
+    "origin_uf": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000004.UF=BA"
+    },
+    "destination_uf": {
+     "status": "AVAILABLE_FROM_JOB",
+     "evidence": "NFC-e is intra-UF by nature; NF-e needs customer UF (customer tables) — absent from a product-only job"
+    },
+    "customer_taxpayer_status": {
+     "status": "MISSING",
+     "evidence": "per-document/customer; not in product request"
+    },
+    "st_applicability": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "BA_ST_MVA + CEST datasets, only 31 products MVA_RESOLVED"
+    },
+    "purpose (revenda/consumo/devolução)": {
+     "status": "MISSING",
+     "evidence": "only natureza text; no structured field"
+    }
+   }
+  },
+  "CSOSN": {
+   "official_basis": "MOC CSOSN table + CRT=1",
+   "inputs": {
+    "CRT": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000004.CRT=1, EMISSOR.EMITENTE_CRT=1"
+    },
+    "company_default_csosn": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000004.ICMS_CSOSN=102"
+    },
+    "st_applicability": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "same as CFOP (partial)"
+    },
+    "st_already_retained_by_supplier": {
+     "status": "MISSING",
+     "evidence": "requires purchase documents per product; not structured"
+    },
+    "operation_type": {
+     "status": "MISSING",
+     "evidence": "document-level"
+    },
+    "destination_context": {
+     "status": "AVAILABLE_FROM_JOB",
+     "evidence": "document-level"
+    }
+   }
+  },
+  "CST_ICMS": {
+   "official_basis": "not emitted while CRT=1 (CSOSN used)",
+   "inputs": {
+    "CRT": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000004.CRT"
+    },
+    "regime_change_flag": {
+     "status": "AVAILABLE_FROM_AGENT_CONFIG",
+     "evidence": "only if client leaves Simples"
+    },
+    "operation_type": {
+     "status": "MISSING",
+     "evidence": "document-level"
+    }
+   }
+  },
+  "ORIGEM": {
+   "official_basis": "MOC origin table 0-8",
+   "inputs": {
+    "objective_product_origin (import/national)": {
+     "status": "MISSING",
+     "evidence": "C000025.ORIGEM 0/521; COD_ORIGEM_MERCADORIA 1/521; ERP CST digit 1 is a config value not proof"
+    }
+   }
+  },
+  "PIS_COFINS": {
+   "official_basis": "CST PIS/COFINS table + regime; rate tables 4.3.x deferred",
+   "inputs": {
+    "regime": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "CRT=1 / OPTANTE_SIMPLES=S (NFC-e PIS/COFINS always 0)"
+    },
+    "product_treatment": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000025.INCIDENCIA_PISCOFINS (519 NENHUMA, 1 MONOFÁSICA, 1 SUBST.TRIBUTÁRIA)"
+    },
+    "cst_rule_table": {
+     "status": "MISSING",
+     "evidence": "no NCM→CST PIS/COFINS rule in acquired datasets (deferred by business scope)"
+    },
+    "operation_type": {
+     "status": "MISSING",
+     "evidence": "document-level"
+    }
+   }
+  },
+  "FCP": {
+   "official_basis": "FCP rate per UF (dataset) + state item list",
+   "inputs": {
+    "company_uf": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000004.UF=BA"
+    },
+    "destination_uf": {
+     "status": "AVAILABLE_FROM_JOB",
+     "evidence": "document-level"
+    },
+    "item_in_fcp_list_for_uf": {
+     "status": "MISSING",
+     "evidence": "no NCM/CEST list of FCP-subject items in datasets"
+    },
+    "operation_interstate_or_internal": {
+     "status": "AVAILABLE_FROM_JOB",
+     "evidence": "document-level"
+    }
+   }
+  },
+  "RTC_CCLASSTRIB": {
+   "official_basis": "cClassTrib table + LC 214 annexes",
+   "inputs": {
+    "ncm_to_annex_mapping": {
+     "status": "MISSING",
+     "evidence": "LC 214 annex NCM lists are not in acquired datasets"
+    },
+    "operation_nature": {
+     "status": "MISSING",
+     "evidence": "document-level"
+    },
+    "customer_type": {
+     "status": "MISSING",
+     "evidence": "document-level"
+    },
+    "CRT": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "C000004.CRT"
+    }
+   }
+  },
+  "RTC_CBS_RATE": {
+   "official_basis": "IT 2026.002: 2026=0.009, 2027 pending legislation",
+   "inputs": {
+    "cclasstrib_resolved": {
+     "status": "MISSING",
+     "evidence": "blocked by RTC_CCLASSTRIB"
+    },
+    "reference_year": {
+     "status": "AVAILABLE_FROM_JOB",
+     "evidence": "document date"
+    }
+   }
+  },
+  "RTC_CCREDPRES": {
+   "official_basis": "cCredPres official conditions",
+   "inputs": {
+    "condition_flags (ZFM, presumed credit eligibility)": {
+     "status": "MISSING",
+     "evidence": "no ERP field"
+    }
+   }
+  },
+  "MVA": {
+   "official_basis": "RICMS-BA Anexo 1 item/CEST",
+   "inputs": {
+    "confirmed_cest": {
+     "status": "AVAILABLE_FROM_ERP",
+     "evidence": "only 15 CEST candidates remain, 1 historically supported"
+    },
+    "erp_destination_field": {
+     "status": "MISSING",
+     "evidence": "NO_PRODUCT_FIELD proven"
+    }
+   }
+  }
+ },
+ "summary": {
+  "AVAILABLE_FROM_ERP": 13,
+  "AVAILABLE_FROM_AGENT_CONFIG": 1,
+  "AVAILABLE_FROM_JOB": 5,
+  "MISSING": 15
+ }
+}