{
 "purpose": "Official acts consulted for the cClassTrib determination (closure mission). Authority order: legislation > Portal NF-e > Receita > SPED. Local files are ignored by git; hashes pin exactly what was read.",
 "authority_order": [
  "LC 214/2025 and amendments (LC 227/2026)",
  "Portal Nacional da NF-e (NT 2025.002-RTC v1.51, NT 2026.00x, cClassTrib table)",
  "Receita Federal / CGIBS Atos Conjuntos (1/2025, 4/2026)",
  "SPED"
 ],
 "findings": {
  "simples_cclasstrib_orientation": "NONE_OFFICIAL_YET (NT 2025.002 v1.51 defers CRT 1/2/4; Ato Conjunto RFB/CGIBS 4/2026 sets the Simples obligation from 2027-01-01)",
  "nfe_nfce_ibs_cbs_obligation": "from 2026-08-03 (Ato Conjunto RFB/CGIBS 4/2026 art. 1)"
 },
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