- RTC: Agent reads ALL PARAMETROS rows every sync (conflict => off), reports rtc_source/rtc_observed_at/rtc_param_rows; legal_effective_context is informational only
- PIS/COFINS: applicability from CRT + PISCOFINS flag + incidence only (never from empty fields); Simples w/o special treatment NOT_APPLICABLE, taxed regime with explicit N OPTIONAL, unreadable declaration NEEDS_REVIEW
- CST: one digit with an official zero-padded form is VALID_AFTER_NORMALIZATION (non-blocking warning), nothing is written to the ERP
- tests: RTC toggle 0->1->0 across syncs (Agent + Hub stale closing), non-circularity, normalization, panel provenance
Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>