GTI_GERENCIADOR_FISCAL/fiscal/docs/MULTI_DATABASE_FINDINGS_V1.md

MULTI_DATABASE_FINDINGS_V1

Read-only audit of the copies in Banco/ (no Firebird writes, no new fiscal rules, no new datasets). Segment = inferred from table population and the company name stored in C000004, never from the file name.

Databases

file	segment (evidence)	products	company UF/CRT (C000004)	EMISSOR.EMITENTE_CRT	schema class
CONSTRUCAO.FDB	CONSTRUCTION	3712	BA/1	['1']	COMPATIBLE_WITH_VARIATIONS
MMMODAS.FDB	APPAREL	20997	BA/2	['1']	COMPATIBLE_WITH_VARIATIONS
RINCAO.FDB	RESTAURANT	894	UNAVAILABLE (3 company rows)	['3']	COMPATIBLE_WITH_VARIATIONS
UNIAO.FDB	RETAIL_MARKET	8942	BA/3	['1']	COMPATIBLE_WITH_VARIATIONS

Company-context findings: C000004.CRT disagrees with EMISSOR.EMITENTE_CRT in 3 of the 4 copies, OPTANTE_SIMPLES=S coexists with CRT=3 (UNIAO) and OPTANTE_SIMPLES=N with CRT=2 (MMMODAS); RINCAO's C000004 holds 3 company rows (fail-closed: context ambiguous). The Agent must not guess: it needs an explicit company selection and a decided CRT source of truth.

Fiscal coverage (Fiscal Engine V1, read-only)

metric	CONSTRUCAO.FDB	MMMODAS.FDB	RINCAO.FDB	UNIAO.FDB
TOTAL_PRODUCTS	3712	20997	894	8942
NCM_VALID	3698	20881	894	8851
NCM_LEGACY	0	0	0	3
NCM_INVALID	14	116	0	88
NCM_MISSING	0	0	0	0
IPI_NUMERIC	1497	1947	349	2469
IPI_NON_NUMERIC	63	38	18	249
IPI_SOURCE_BLANK	1220	18887	378	3150
IPI_AMBIGUOUS	918	9	149	2983
IPI_NO_MATCH	14	116	0	88
IPI_ALREADY_CORRECT	0	0	0	0
IPI_CHANGE_REQUIRED	1497	1947	349	2469
IPI_WRITE_ELIGIBLE	1497	1947	349	2469
CEST_CONFIRMED	0	0	0	4
CEST_CANDIDATES	0	45	2	42
CFOP_RESOLVED	2198	20798	0	5944
CFOP_CONTEXT_REQUIRED	1514	199	894	2998
CSOSN_RESOLVED	0	0	0	0
CSOSN_CANDIDATES	74	0	0	0
CSOSN_CONTEXT_REQUIRED	3638	20997	894	8942
ST_CONFIRMED	867	0	0	297
ST_CANDIDATE	434	26	0	1706
ST_UNKNOWN	2337	20933	894	6444
ST_NOT_APPLICABLE	74	38	0	495
PRODUCT_ROLE_KNOWN	3708	20909	668	8922
PRODUCT_ROLE_UNKNOWN	4	88	226	20
ST_WITHHOLDING_CONFIRMED	0	0	0	0
ST_WITHHOLDING_NOT_CONFIRMED	0	10039	0	0
ST_WITHHOLDING_UNKNOWN	3712	10958	894	8942

Guards: ST/MVA dataset is BA-only and CSOSN logic needs CRT=1; when the company context does not satisfy them the engine reports context-required instead of applying a rule (guards_applied in the coverage artifact).

Segment comparison

indicator	CONSTRUCAO.FDB (CONSTRUCTION)	MMMODAS.FDB (APPAREL)	RINCAO.FDB (RESTAURANT)	UNIAO.FDB (RETAIL_MARKET)
NCM valid share	99.6%	99.4%	100.0%	99.0%
CEST filled	93.4%	0.0%	71.6%	86.2%
CSOSN filled	99.9%	99.7%	99.0%	100.0%
CFOP distinct values	3	5	4	5
CFOP top	'5405', 2266], ['5102', 1444], [None, 2	'5102', 20935], [None, 54], ['5101', 6	'5102', 666], ['5405', 226], ['1556', 1	'5102', 6837], ['5405', 2102], [None, 1
SITUACAO_TRIBUTARIA	{'T': 3687, 'null': 25}	{'T': 20994, 'null': 3}	{'T': 893, 'null': 1}	{'T': 8914, 'null': 28}
ST_CANDIDATE+CONFIRMED (BA dataset)	1301	26	0	2003
purchase items C000088	0	117657	0	0
products with purchase evidence	0	10041	0	0
recipes / composed	0 / 0	0 / 0	0 / 0	0 / 0
role known share	99.9%	99.6%	74.7%	99.8%
IPI numeric share	40.3%	9.3%	39.0%	27.6%
IPI already stored	0.0%	0.0%	0.0%	0.0%

Where the gaps come from

• ERP-wide (0 in every database): CSOSN_RESOLVED, ST_WITHHOLDING_CONFIRMED. These are limits of the SGV data model / current rules, not of one client.
• Client/segment: CEST filling varies from near-empty (apparel) to mostly filled (market/restaurant/construction) — segment-shaped (goods under ST agreements), but each segment has ONE database here, so client vs segment cannot be separated.
• Company context (client-specific and ERP-wide): CRT/regime data is inconsistent inside the same ERP (C000004 vs EMISSOR vs OPTANTE_SIMPLES); it is a data-quality/config issue every client needs to settle.
• No auto-repair (oficina) database was provided (Banco/ holds construction, apparel, restaurant and market copies); auto-repair conclusions are NOT drawn.

GUI map validation (21 write targets + origin)

All 21 write-target columns exist in all databases (21 present everywhere); the only type variation is {"CEST": {"UNIAO.FDB": {"reference": [37, 7, 0], "this": [37, 10, 0]}}}. Value patterns repeat across databases (CST 3-digit origin+CST, CSOSN 102/500/101, SITUACAO_TRIBUTARIA T, IAT/IPPT/INCIDENCIA constants, PIS/COFINS columns almost empty), which supports the DFM-derived map without changing it.

Origin (COD_ORIGEM_MERCADORIA): populated counts per database {"CONSTRUCAO.FDB": 1, "MMMODAS.FDB": 0, "RINCAO.FDB": 0, "UNIAO.FDB": 6}; observed values {"CONSTRUCAO.FDB": null, 3711], ["2", 1, "MMMODAS.FDB": null, 20997, "RINCAO.FDB": null, 894, "UNIAO.FDB": null, 8936], ["1", 3], ["0", 2], ["2", 1}. Values stay inside the 0/1/2 domain, but so few rows are populated that this is weak correlation: the field stays PROBABLE until a UI diff on the radio group.

Architecture answer

CAN_USE_ONE_GENERIC_AGENT=true. All four databases expose C000004 and C000025 with every write-target column; differences are optional tables, one column length (CEST VARCHAR(10) vs (7)) and company-context quality. Required capabilities: supports_ncm, supports_ipi (only IPI is written today), supports_cest, C000025+C000004 present, an unambiguous (or explicitly configured) company context, and the write executor's live column-length/type check. Detected-but-optional: supports_csosn/cfop/cst/pis/cofins/origin/iat/incidence/ippt, and evidence tables (C000088, C000100, RECEITA_INGREDIENTES, NFCE_ITENS) which only enrich validation. No per-client Agent is needed; per-client configuration is: company selector (C000004.CODIGO), CRT source of truth, and the authorized write path/fingerprint (pilot two-layer authorization).

Additional observations

• IPI_WRITE_ELIGIBLE is engine eligibility, not permission. Real-client copies store IPI in at most 1 product (none had it filled), so every numeric TIPI match shows as a change (CONSTRUCAO 1497, MMMODAS 1947, RINCAO 349, UNIAO 2469). Policy stays: real-client databases are read-only unless the two-layer pilot authorization (path + schema fingerprint) is configured per installation.
• Regime guards mattered: MMMODAS (CRT=2) and UNIAO (CRT=3) are outside the CRT=1 assumption of the CSOSN engine, and RINCAO's company context is ambiguous, so their CSOSN/ST results are context-required by design, not by data quality.
• ST evidence: CONSTRUCAO has the most CEST-corroborated ST (867 ST_CONFIRMED: ERP CEST equals the BA Anexo 1 item CEST); withholding is still unproven everywhere (0 confirmed; MMMODAS has purchase items flagged ICMS_RETIDO='N'). CEST_LISTED_BUT_BA_ANNEX1_ABSENT keeps apparel in ST_UNKNOWN because the CONFAZ list also names apparel/footwear NCMs.
• Method: classification ran the production Classifier inside the hub container against PostgreSQL (read-only, memoized dataset lookups); 60 products compared with /v1/classify/batch gave 0 differences. Side finding: the Hub computes the decision before checking classification_cache, so the cache saves storage, not latency (~0.4 s/product over HTTP).
• Not provided: an auto-repair (oficina) database. Restaurant = RINCAO, market = UNIAO; CONSTRUCAO (construction materials) and MMMODAS (apparel) were extra segments.