chore: establish project baseline

2026-09-21 15:51:47 -03:00
commit 9dcc263217
459 changed files with 447890 additions and 0 deletions
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+{
+ "artifact": "FISCAL_CONTEXT_REQUIREMENTS_V3",
+ "requirements": [
+  {
+   "INPUT": "valid_ncm",
+   "SOURCE_EXPECTED": "product master",
+   "AVAILABLE": "PARTIAL",
+   "AFFECTED_PRODUCTS": 26,
+   "AFFECTED_FIELD": "CSOSN",
+   "NEXT_ACTION": "Manual NCM review (3 legacy + 23 invalid); not auto-corrected."
+  },
+  {
+   "INPUT": "st_confirmed_per_product (CEST corroboration)",
+   "SOURCE_EXPECTED": "ERP CEST field filled and equal to the BA Anexo 1 item CEST",
+   "AVAILABLE": "PARTIAL",
+   "AFFECTED_PRODUCTS": 467,
+   "AFFECTED_FIELD": "CSOSN",
+   "NEXT_ACTION": "Fill/confirm CEST for ST candidates (description review) — 490 of 521 ERP CEST values are blank."
+  },
+  {
+   "INPUT": "st_withheld_by_supplier (purchase evidence)",
+   "SOURCE_EXPECTED": "purchase items with ICMS_RETIDO/ST values (C000088)",
+   "AVAILABLE": "NO (12 purchase items, all ICMS_RETIDO='N', ST values 0)",
+   "AFFECTED_PRODUCTS": 268,
+   "AFFECTED_FIELD": "CSOSN(500 vs other)",
+   "NEXT_ACTION": "Import supplier NF-e XML (ICMS ST/CSOSN 500 on entrada) or obtain vendor confirmation of how retention is recorded."
+  },
+  {
+   "INPUT": "product_role (resale/own production)",
+   "SOURCE_EXPECTED": "C000025.TIPO/PROD_COZINHA + recipe + purchase docs",
+   "AVAILABLE": "PARTIAL",
+   "AFFECTED_PRODUCTS": 483,
+   "AFFECTED_FIELD": "CSOSN,CFOP",
+   "NEXT_ACTION": "TIPO_ITEM/PRODUTO_SERVICO are unused; only 7 INPUT and ~13 own-production products are objectively evidenced."
+  },
+  {
+   "INPUT": "product_icms_treatment (taxed vs exempt/not taxed)",
+   "SOURCE_EXPECTED": "official per-NCM ICMS treatment source (none acquired)",
+   "AVAILABLE": false,
+   "AFFECTED_PRODUCTS": 28,
+   "AFFECTED_FIELD": "CSOSN(102 vs 400/300/103)",
+   "NEXT_ACTION": "Decide with accountant/vendor: ERP CST=040 with CSOSN=102 is the emitted practice; needs a documented rule."
+  }
+ ]
+}