feat: unified fiscal coverage - PIS/COFINS applicability + conditional RTC in one definition, one queue, one panel

- central/app/unified_fiscal_coverage.py: pure rules (PIS/COFINS NOT_APPLICABLE/REQUIRED/OPTIONAL/NEEDS_REVIEW, RTC only when the ERP switch is on) - agent: read-only loader (unified_fiscal.py) replaces the legacy/expanded module; findings feed the single operational state, coverage and blocker queue - hub: BLOCKED_FISCAL_DATA blockers (PIS/COFINS/RTC) share the queue; stale ones close on the next full pass; dashboard breakdown gains CEST/PIS/COFINS/RTC - panel: legacy/expanded coverage block removed; discreet 'Reforma Tributaria: Ativa/Desativada' - docs: unified_fiscal_completeness, pis_cofins_applicability, rtc_pis_cofins_model + official source manifests; read-only E2E script Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
2026-09-24 16:39:53 -03:00
parent d897cceebb
commit b15dbea213
32 changed files with 3979 additions and 517 deletions
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+{
+ "generated": "2026-09-24",
+ "items": [
+  {
+   "name": "LC 123/2006 (Simples Nacional), compilada",
+   "source_url": "https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp123.htm",
+   "accessed_at": "2026-09-24",
+   "sha256": "8c446540a798b1fe5cfff380cf1a736394ea5bfe0a8ce7351151dca77d02eee4",
+   "bytes": 1622252,
+   "note": "art. 13 IV/V (Cofins e PIS no DAS), art. 18 par. 4-A I (segregacao da receita monofasica). Obtida via Internet Archive (planalto recusa conexao direta)"
+  },
+  {
+   "name": "Lei 9.718/1998, compilada",
+   "source_url": "https://www.planalto.gov.br/ccivil_03/leis/l9718compilada.htm",
+   "accessed_at": "2026-09-24",
+   "sha256": "79b8c471f84ec9d702e6e6ef8cb28198143c0cbc4db59a14714c5c5d1b188906",
+   "bytes": 75858,
+   "note": "art. 2-3: PIS/Cofins sobre faturamento (regime cumulativo)"
+  },
+  {
+   "name": "Lei 10.637/2002, compilada",
+   "source_url": "https://www.planalto.gov.br/ccivil_03/leis/2002/l10637.htm",
+   "accessed_at": "2026-09-24",
+   "sha256": "eaa97c5448184815c96fb68ffcd6e136721d66965b609af60b6832fdd741382e",
+   "bytes": 238160,
+   "note": "art. 1: PIS/Pasep nao cumulativo"
+  },
+  {
+   "name": "Lei 10.833/2003, compilada",
+   "source_url": "https://www.planalto.gov.br/ccivil_03/leis/2003/l10.833.htm",
+   "accessed_at": "2026-09-24",
+   "sha256": "4d562e534472c620c404e55e56544b1b17ead935fd9fcc767fe5a19eb6062a3a",
+   "bytes": 533449,
+   "note": "art. 1: Cofins nao cumulativa"
+  },
+  {
+   "name": "Lei 10.147/2000, compilada",
+   "source_url": "https://www.planalto.gov.br/ccivil_03/leis/l10147.htm",
+   "accessed_at": "2026-09-24",
+   "sha256": "4b5d3c4c62ae967516b42be56c7cc8fb6315590fd98c4202c91fb2877f59c703",
+   "bytes": 35624,
+   "note": "incidencia monofasica (medicamentos, perfumaria/higiene)"
+  },
+  {
+   "name": "LC 214/2025, compilada",
+   "source_url": "https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp214.htm",
+   "accessed_at": "2026-09-24",
+   "sha256": "5c7d59b3c49e5b7c066c2ad28bedf32791193a676ec1a163bec14bea5fa2f680",
+   "bytes": 5400654,
+   "note": "art. 348: transicao 2026 (IBS/CBS compensados); Simples so a partir de 2027"
+  },
+  {
+   "name": "NT 2025.002-RTC v1.51 (NF-e/NFC-e IBS/CBS/IS)",
+   "source_url": "https://www.nfe.fazenda.gov.br/portal/exibirArquivo.aspx?conteudo=AKD/muSmiIY=",
+   "accessed_at": "2026-09-24",
+   "sha256": "a4aaaa181522b43cd90b502f8ccb9e4bdabea30fed838e2d0790be5ba77254a4",
+   "bytes": 2182361,
+   "note": "publicada 04/08/2026; CRT 1/2/4: orientacoes IBS/CBS em NT futura, tributacao so a partir de 2027 (art. 348 LC 214); grupos Q/S (PIS/COFINS) obrigatorios no documento (rejeicoes 745/748)"
+  },
+  {
+   "name": "NT 2026.002 v1.10a",
+   "source_url": "https://www.nfe.fazenda.gov.br/portal/exibirArquivo.aspx?conteudo=8zOzIahvn8I=",
+   "accessed_at": "2026-09-24",
+   "sha256": "705f771830565c209d815659347ac4ea251901c77064cc163ce5c93f311e6e64",
+   "bytes": 767698,
+   "note": "publicada 25/08/2026 (consultada; sem regra adicional de PIS/COFINS de produto)"
+  }
+ ],
+ "sped_tables": "docs/sources/SOURCES_MANIFEST_V3.json + SPED_PISCOFINS_TABLES_V3.json (4.3.3/4.3.4 CST domain; 4.3.10-4.3.15 special regimes)"
+}