49 lines
5.1 KiB
JSON
49 lines
5.1 KiB
JSON
{
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"artifact": "FISCAL_REQUIREDNESS_MATRIX_V1",
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"version": "requiredness-v1",
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"source_contract": "docs/FISCAL_FIELD_CONTRACT_V1.json",
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"classifications": [
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"REQUIRED",
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"CONDITIONAL",
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"OPTIONAL_REFERENCE",
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"NOT_APPLICABLE",
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"ERP_NOT_USED"
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],
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"contexts": [
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"CRT/regime",
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"UF",
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"entry_or_sale",
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"intra_or_interstate",
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"consumer_final",
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"resale_or_production_or_input_or_service",
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"ST",
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"monophase",
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"IPI_contributor"
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],
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"fields": {
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"CLASSIFICACAO_FISCAL": {"classification": "REQUIRED", "when": "all_products", "validity": "8-digit active NCM", "source": "active NCM dataset", "human_decision_required": true},
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"IPI": {"classification": "CONDITIONAL", "when": "IPI_contributor_and_numeric_TIPI_rate", "validity": "numeric TIPI rate", "source": "active TIPI dataset", "human_decision_required": false},
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"EX_TIPI": {"classification": "CONDITIONAL", "when": "supported_EX_row_and_product_evidence", "validity": "active TIPI EX code", "source": "active TIPI dataset plus description evidence", "human_decision_required": true},
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"CEST": {"classification": "CONDITIONAL", "when": "official_CEST_candidate_or_ST_context", "validity": "official CEST for NCM", "source": "active CEST dataset", "human_decision_required": true},
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"SITUACAO_TRIBUTARIA": {"classification": "CONDITIONAL", "when": "sale_item_and_ICMS_context_applies", "validity": "declared T/I/N/S not contradicted", "source": "ERP plus ST evidence", "human_decision_required": true},
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"CFOP": {"classification": "CONDITIONAL", "when": "sale_item", "validity": "official operation-compatible CFOP", "source": "CFOP dataset plus role/ST context", "human_decision_required": true},
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"CFOP_ENTRADA": {"classification": "CONDITIONAL", "when": "purchase_default_is_used_by_ERP", "validity": "operation-specific 1xxx/2xxx CFOP", "source": "inbound evidence and ERP behavior", "human_decision_required": true},
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"CST": {"classification": "CONDITIONAL", "when": "normal_regime_ICMS_context", "validity": "valid ICMS CST for operation", "source": "ERP and official CST dataset", "human_decision_required": true},
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"CST_ENTRADA": {"classification": "CONDITIONAL", "when": "inbound_CST_is_consumed_by_ERP", "validity": "valid inbound CST", "source": "inbound document evidence", "human_decision_required": true},
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"CSOSN": {"classification": "CONDITIONAL", "when": "Simples_Nacional_context", "validity": "valid CSOSN for operation", "source": "ERP and official CSOSN dataset", "human_decision_required": true},
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"ALIQUOTA": {"classification": "CONDITIONAL", "when": "taxed_ICMS_operation", "validity": "rate proven by company/UF context", "source": "ERP and official rate evidence", "human_decision_required": true},
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"COD_ORIGEM_MERCADORIA": {"classification": "CONDITIONAL", "when": "origin_is_proven_for_product_or_purchase", "validity": "0-8 with explicit evidence", "source": "inbound evidence or validated product fact", "human_decision_required": true},
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"CST_IPI": {"classification": "CONDITIONAL", "when": "IPI_contributor_and_CST_consumed", "validity": "valid IPI CST", "source": "ERP and document evidence", "human_decision_required": true},
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"COD_ENTRADA_PIS": {"classification": "CONDITIONAL", "when": "PIS_COFINS_profile_and_inbound_field_consumed", "validity": "valid PIS CST", "source": "SPED/ERP evidence", "human_decision_required": true},
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"COD_SAIDA_PIS": {"classification": "CONDITIONAL", "when": "PIS_COFINS_profile_and_sale_field_consumed", "validity": "valid PIS CST", "source": "SPED/ERP evidence", "human_decision_required": true},
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"ALIQ_PIS": {"classification": "CONDITIONAL", "when": "PIS_rate_applies", "validity": "proven PIS rate", "source": "SPED/official table/ERP evidence", "human_decision_required": true},
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"COD_ENTRADA_COFINS": {"classification": "CONDITIONAL", "when": "PIS_COFINS_profile_and_inbound_field_consumed", "validity": "valid COFINS CST", "source": "SPED/ERP evidence", "human_decision_required": true},
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"COD_SAIDA_COFINS": {"classification": "CONDITIONAL", "when": "PIS_COFINS_profile_and_sale_field_consumed", "validity": "valid COFINS CST", "source": "SPED/ERP evidence", "human_decision_required": true},
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"ALIQ_COFINS": {"classification": "CONDITIONAL", "when": "COFINS_rate_applies", "validity": "proven COFINS rate", "source": "SPED/official table/ERP evidence", "human_decision_required": true},
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"INCIDENCIA_PISCOFINS": {"classification": "CONDITIONAL", "when": "PIS_COFINS_profile_is_proven", "validity": "proven incidence", "source": "official monophase data or ERP evidence", "human_decision_required": true},
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"PISCOFINS": {"classification": "CONDITIONAL", "when": "PIS_COFINS_profile_is_proven", "validity": "valid PIS/COFINS profile", "source": "accounting/ERP evidence", "human_decision_required": true},
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"IAT": {"classification": "ERP_NOT_USED", "when": "no_proven_SGV_consumption", "validity": "not evaluated as operational input", "source": "ERP binding audit", "human_decision_required": false},
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"IPPT": {"classification": "ERP_NOT_USED", "when": "no_proven_SGV_consumption", "validity": "not evaluated as operational input", "source": "ERP binding audit", "human_decision_required": false}
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}
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}
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