95 lines
4.1 KiB
JSON
95 lines
4.1 KiB
JSON
{
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"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.",
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"authority_order": [
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"LC 214/2025 and amendments (LC 227/2026)",
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"Portal Nacional da NF-e (NT 2025.002-RTC v1.51, NT 2026.00x, cClassTrib table)",
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"Receita Federal / CGIBS Atos Conjuntos (1/2025, 4/2026)",
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"SPED"
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],
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"findings": {
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"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)",
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"nfe_nfce_ibs_cbs_obligation": "from 2026-08-03 (Ato Conjunto RFB/CGIBS 4/2026 art. 1)"
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},
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"files": [
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{
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"local_file": "sources_cache/legal/ato_conj_1_2025.bin",
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"sha256": "5354059c82c78902bd870ee241c068ecbe177cc36c3486867824d63195d257b7",
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"bytes": 132565,
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"published_name": "ATO CONJUNTO RFB_CGIBS Nº 1 DE 22 DE DEZEMBRO DE 2025.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Fri, 25 Sep 2026 00:41:10 GMT"
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},
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{
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"local_file": "sources_cache/legal/ato_conj_4_2026.bin",
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"sha256": "64ab779b13ad3df47530bf9a77a07cd42402ebd5b2cff5ede403b0169c0f7b99",
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"bytes": 119007,
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"published_name": "ATO CONJUNTO RFB_CGIBS Nº 4 DE 30 DE julho DE 2026.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Fri, 25 Sep 2026 00:41:09 GMT"
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},
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{
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"local_file": "sources_cache/legal/ato_tec_1_2026.bin",
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"bytes": 107050,
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"published_name": "ATO TÉCNICO CONJUNTO RFB_CGIBS Nº 1 DE 31 DE JULHO DE 2026.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Fri, 25 Sep 2026 00:41:08 GMT"
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},
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{
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"local_file": "sources_cache/legal/ato_tec_2_2026.bin",
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"sha256": "11cb025e36ac93168a61f35dd47c469c344ff65dd88be6bf45cb34826dba73e1",
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"bytes": 165111,
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"published_name": "ATO TECNICO CONJUNTO RFB_SUFIS_CGIBS_DIRETORIA-EXECUTIVA N 2 DE 21 DE AGOSTO DE 2026.PDF",
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"content_type": "application/pdf",
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"accessed_http_date": "Fri, 25 Sep 2026 00:41:07 GMT"
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},
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{
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"local_file": "sources_cache/legal/nt2025_002_v151.bin",
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"sha256": "a4aaaa181522b43cd90b502f8ccb9e4bdabea30fed838e2d0790be5ba77254a4",
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"bytes": 2182361,
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"published_name": "NT_2025.002_v1.51_RTC.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Thu, 24 Sep 2026 19:04:50 GMT"
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},
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{
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"local_file": "sources_cache/legal/nt2026_001.bin",
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"sha256": "703310f95bff855aad9a4a7004515ce29ffff343334c53f0c45e9b32390296cd",
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"bytes": 1010960,
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"published_name": "NT_2026.001_v1.02b - PAA NFe.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Fri, 25 Sep 2026 00:41:41 GMT"
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},
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{
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"local_file": "sources_cache/legal/nt2026_002_v110a.bin",
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"sha256": "705f771830565c209d815659347ac4ea251901c77064cc163ce5c93f311e6e64",
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"bytes": 767698,
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"published_name": "NT_2026.002_v1.10a_DANFE_Simpl_Tp2_Emi_Offline_Autoriz_Alerta_v2.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Thu, 24 Sep 2026 19:04:51 GMT"
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},
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{
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"local_file": "sources_cache/legal/nt2026_006.bin",
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"sha256": "47a65abde315fed1e6a8c6085a67ca483935cb57877ae5715d365377a725e05d",
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"bytes": 767681,
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"published_name": "NT_2026.006_v1.00_RTC_VinculacaoPagamento[2775].pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Thu, 24 Sep 2026 19:04:52 GMT"
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},
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{
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"local_file": "sources_cache/legal/nt2026_007.bin",
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"sha256": "559fcd7d1b495549099498ff5c1ba4165f65d4b5ad5b34dbe802869d4619d917",
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"bytes": 733482,
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"published_name": "NT2026.007_v1.00 - Emissão de NF-e sem IE e RV LCC.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Fri, 25 Sep 2026 00:41:40 GMT"
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},
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{
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"local_file": "sources_cache/legal/nt2026_009.bin",
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"sha256": "50b7dec40bba8928b4d544feb4fdbd8c8bac16e37c99d926ddb2834cf246f15d",
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"bytes": 310342,
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"published_name": "NT2026.009_v1.00_Alteracao_RV_CFOP.pdf",
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"content_type": "application/pdf",
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"accessed_http_date": "Thu, 24 Sep 2026 19:04:53 GMT"
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}
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]
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} |