{
 "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."
  }
 ]
}