GTI_GERENCIADOR_FISCAL/fiscal/docs/LOCAL_COMPLETION_V2_REPORT.md

LOCAL COMPLETION V2 — semantic audit of the V1 writes

Origin (COD_ORIGEM_MERCADORIA) — INVALID_RULE, fully rolled back

• Target column: C000025.COD_ORIGEM_MERCADORIA (SGV screen offers 0/1/2). BEFORE: NULL in 35,048 rows (+ 12 declared 0/1/2 untouched). AFTER (V1): 0 in all 35,048.
• Rule used: origin = first digit of the ERP CST. Refuted: CST first digit is padding (040/060; the 12 products with a declared origin 1/2 also carry CST digit 0). No other ERP field carries origin (NFCE_ITENS has none; only FARMACIA_SNGPC.CNPJ_ORIGEM).
• Rollback via guarded executor (scripts/rollback_field.py): 35,048/35,048 restored, 0 failures, 0 column mismatches vs BEFORE snapshot (docs/runs/local_completion/rollback_COD_ORIGEM_MERCADORIA_summary.json).
• Resolver now: declared 0/1/2 stays; blank → MANUAL(origin); never 0 by default.

IPI — 6,262 writes: all SEMANTICALLY_PROVEN

NCM valid in dataset, TIPI base row numeric rate equals the value, product has no EX, before NULL, no NT/blank→0 (CONSTRUCAO 1,497 · MMMODAS 1,947 · RINCAO 349 · UNIAO 2,469). Independent live re-check: 0 invalid. Caveat (business fact, not a defect): the IPI rate is only charged by industrial/importer establishments; all five companies are retail (contribuinte_ipi=N). The field is the official TIPI attribute of the NCM. A V2 attempt to also write IPI where several TIPI rows share one rate was WRONG (candidate list held only EX rows, so EX rates were written for products without EX); caught by the independent check, 2,928 cells rolled back exactly, rule removed.

CFOP / CEST / IPPT — table in docs/LOCAL_WRITE_SEMANTIC_AUDIT_V2_CFOP_CEST_IPPT.csv

• CFOP 5405→5102 (19 cells): INVALID (ERP declares CST 060/CSOSN 500, ST retained) → rolled back; resolver now raises MANUAL(st_status) on such conflicts.
• CFOP 5102→5101 (2 cells): only kitchen-flag evidence → rolled back. IPPT T→P (10 cells): kitchen flag only → rolled back. Kitchen flag alone no longer proves OWN_PRODUCTION.
• Kept and proven: CEST 1 (NCM 21039021 → 17.035.00, exact official link), CFOP 4, IPPT 8 (recipe/composition evidence).

23-field accounting

35,066 physical rows × 23 = 806,518 = accounted 806,518 (V1 summed 806,495: MMMODAS duplicate CODIGO 017421 collapsed in a dict). C000025 has PRIMARY KEY(CODIGO) yet holds 2 physical rows with the same CODIGO (index inconsistency in the copy). Both rows are counted; all 46 cells → MANUAL(DUPLICATE_KEY_BLOCKED); no UPDATE by CODIGO when rowcount != 1.

Sources (docs/sources/SOURCES_MANIFEST_V2.json)

• ACQUIRED (Internet Archive copy of the official URL; live sped.rfb.gov.br refuses connections): SPED 4.3.3/4.3.4 (CST domains), 4.3.10, 4.3.12, 4.3.13, 4.3.14, 4.3.15 → docs/sources/SPED_PISCOFINS_TABLES_V2.json (sha256, version text, NCM prefixes, vigência). Versions are the archived ones (e.g. 4.3.13 v1.28/2023, not the 2024 v1.32 or 2026 updates): re-fetch when the host is reachable.
• ACQUIRED as snapshot only: LC 214 compiled (planalto). RTC stays ERP_SCHEMA_NOT_READY (no compatible SGV field; nothing created/reused).
• NOT ACQUIRED: Lei BA 7.014 / RICMS-BA / Anexo 1 (official host refused, no archive copy at known URLs), Resolução CGSN 140. Not blocking: the four Simples databases have no highlighted ICMS (ALIQUOTA NOT_APPLICABLE); ST/MVA stays the versioned Hub dataset.

PIS/COFINS rule (new)

ERP evidence: NFC-e history (≈570k items in the 4 client DBs) has blank CST_PIS_COFINS for 100% of items even when the product carries CST 04; purchase items likewise blank → the SGV does not consume these product fields at emission for Simples. For CRT 1 with that evidence: entry fields and rates NOT_APPLICABLE; saída CST written only when the NCM is in an active SPED special table (04 monofásica / 06 alíquota zero …) and the role is RESALE. 1,391 cells written (696 PIS + 695 COFINS), all re-verified (live check: CST equals the table CST, 0 invalid). Never "Simples ⇒ 0/0". Also fixed an objective bug: build_refs only validated saída CFOPs, so every declared CFOP_ENTRADA looked invalid (34k false MANUAL cells).

Result

Manual cells 255,643 → 55,756. Questions 1,054 → 1,000 (14 company-level questions cover ≈47k cells: origin ×5, pis_cofins_profile ×3, entry_scope ×5, icms_rate ×1). Net cells changed vs the original databases: 7,666 (IPI 6,262; COD_SAIDA_PIS 696; COD_SAIDA_COFINS 695; CEST 1; IPPT 8; CFOP 4). Second pass 0 writes. Full tests 496 passed / 1 skipped.