{
  "format": "vercy-enterprise-allocation-fixtures/v2",
  "candidateName": "TaxRegistrationAccount",
  "fixedClock": "2026-03-31T00:00:00Z",
  "cases": [
    {
      "id": "separate-legal-and-tax-registration",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-02",
        "EMFIN07-INV-14"
      ],
      "target": "TaxRegistrationAccount",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "legalRegistrationRef": "FX-LEGAL-1",
        "taxRegistrationAccountId": "FX-ACC-1",
        "authorityRef": "FX-AUTH-1",
        "jurisdictionRef": "FX-J1",
        "taxTypeRef": "FX-TT-A"
      },
      "expectKind": "accept",
      "assertions": [
        "legal registration and tax account remain distinct"
      ]
    },
    {
      "id": "basis-subject-mismatch",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-04"
      ],
      "target": "JurisdictionalBasisAssertion",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "basisKind": "residence",
        "subjectKind": "Supply"
      },
      "expectKind": "reject",
      "rejectCode": "BASIS_SUBJECT_KIND_MISMATCH",
      "assertions": [
        "residence requires Taxpayer"
      ]
    },
    {
      "id": "phantom-account",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-17"
      ],
      "target": "TaxRegistrationAccount",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "authorityHandle": null,
        "openingEvent": null
      },
      "expectKind": "reject",
      "rejectCode": "PHANTOM_ACCOUNT_INSTANTIATION",
      "assertions": [
        "no account created"
      ]
    },
    {
      "id": "unpinned-rate",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-18"
      ],
      "target": "Calculation",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "rateValue": "0.20"
      },
      "expectKind": "reject",
      "rejectCode": "LOCAL_RATE_COPY",
      "assertions": [
        "only opaque external pins permitted"
      ]
    },
    {
      "id": "archive-preserves-history",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-19"
      ],
      "target": "RegistrationRevision",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "transition": "deregistered -> archived",
        "tombstone": true,
        "priorRefs": [
          "FX-R1",
          "FX-O1",
          "FX-S1"
        ]
      },
      "expectKind": "accept",
      "assertions": [
        "prior references remain resolvable"
      ]
    },
    {
      "id": "retention-floor",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-20"
      ],
      "target": "retention",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "statutoryMinimumPin": "FX-RET-1",
        "activeLegalHold": "FX-HOLD-1"
      },
      "expectKind": "accept",
      "assertions": [
        "retention floor is max of the two constraints"
      ]
    },
    {
      "id": "declared-return-class-and-nonstoring-view",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-21",
        "EMFIN07-INV-22"
      ],
      "target": "profile binding",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "returnClass": "FX-RETURN-CLASS-1",
        "taxProfile": {
          "persists": false,
          "masters": []
        },
        "obligationScope": {
          "taxTypeRef": "FX-TT-A",
          "obligationClass": "FX-OBL-CLASS-1"
        }
      },
      "expectKind": "accept",
      "assertions": [
        "return class is declared",
        "TaxProfile persists nothing"
      ]
    },
    {
      "id": "withholding-only-no-account",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-16"
      ],
      "target": "TaxRegistrationAccount",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "taxableEvent": {
          "id": "FX-EVT-1",
          "jurisdictionRef": "FX-J2",
          "occurredAt": "2026-01-15T00:00:00Z"
        },
        "obligation": {
          "id": "FX-O3",
          "master": "WM-POL-011",
          "jurisdictionRef": "FX-J2",
          "ruleVersionRef": "FX-RULE-7",
          "basisAssertionRefs": [
            "FX-BASIS-3"
          ]
        },
        "payment": {
          "id": "FX-PAY-1",
          "master": "WM-ECO-009",
          "allocatedTo": "FX-O3",
          "amount": {
            "value": "100.00",
            "currency": "XTS"
          }
        },
        "taxRegistrationAccounts": [],
        "returnRevisions": []
      },
      "expectKind": "accept",
      "assertions": [
        "accountCount == 0",
        "returnRevisionCount == 0",
        "FX-O3 resolves with FX-BASIS-3 and FX-RULE-7",
        "FX-PAY-1 resolves to FX-O3 with no account traversal"
      ]
    },
    {
      "id": "account-as-mandatory-bridge",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-16"
      ],
      "target": "resolver",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "query": {
          "from": "FX-PAY-1",
          "to": "FX-O3",
          "path": [
            "payment",
            "taxRegistrationAccount",
            "obligation"
          ]
        }
      },
      "expectKind": "reject",
      "rejectCode": "ACCOUNT_AS_MANDATORY_BRIDGE",
      "assertions": [
        "no path requires a TaxRegistrationAccount node"
      ]
    },
    {
      "id": "basis-resolves-without-account",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-03"
      ],
      "target": "JurisdictionalBasisAssertion",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "basisAssertionId": "FX-BASIS-3",
        "basisKind": "source",
        "subjectKind": "Supply",
        "subjectRef": "FX-SUP-1",
        "taxTypeRef": "FX-TT-WHT",
        "jurisdictionRef": "FX-J2",
        "authorityRef": "FX-AUTH-2",
        "ruleVersionRef": "FX-RULE-7",
        "evidenceRefs": [
          "FX-EVD-9"
        ],
        "effectiveFrom": "2026-01-01T00:00:00Z",
        "knowledgeTime": "2026-01-20T00:00:00Z",
        "assertedBy": "FX-ACTOR-1",
        "accountRef": null
      },
      "expectKind": "accept",
      "assertions": [
        "accountRef absent is valid",
        "basis resolves standalone"
      ]
    },
    {
      "id": "basis-implies-registration",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-02",
        "EMFIN07-INV-14"
      ],
      "target": "inference",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "inference": "FX-BASIS-3 exists therefore an account must be created for FX-TAXPAYER-1 in FX-J2"
      },
      "expectKind": "reject",
      "rejectCode": "BASIS_IMPLIES_REGISTRATION",
      "assertions": [
        "no account is created"
      ]
    },
    {
      "id": "registration-implies-obligation",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-14"
      ],
      "target": "inference",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "inference": "account FX-ACC-1 is active therefore obligation exists for every period"
      },
      "expectKind": "reject",
      "rejectCode": "REGISTRATION_IMPLIES_OBLIGATION",
      "assertions": [
        "obligationCount unchanged"
      ]
    },
    {
      "id": "identifier-assigned-after-opening",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-06"
      ],
      "target": "TaxRegistrationAccount",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "account": {
          "taxRegistrationAccountId": "FX-ACC-1",
          "authorityRef": "FX-AUTH-1",
          "jurisdictionRef": "FX-J1",
          "taxTypeRef": "FX-TT-A",
          "authorityIdentifier": null
        },
        "revisions": [
          {
            "revision": 1,
            "accountState": "applied",
            "effectiveFrom": "2026-01-05T00:00:00Z",
            "knowledgeTime": "2026-01-05T00:00:00Z"
          },
          {
            "revision": 2,
            "accountState": "active",
            "authorityIdentifier": "FX-HANDLE-1",
            "effectiveFrom": "2026-01-05T00:00:00Z",
            "knowledgeTime": "2026-02-10T00:00:00Z",
            "supersedesRef": 1
          }
        ]
      },
      "expectKind": "accept",
      "assertions": [
        "as_of(2026-01-31,2026-01-31).authorityIdentifier == null",
        "as_of(2026-01-31,2026-03-01).authorityIdentifier == 'FX-HANDLE-1'",
        "revision 1 unchanged"
      ]
    },
    {
      "id": "handle-reassigned-requires-interval",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-09"
      ],
      "target": "resolver",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "accounts": [
          {
            "taxRegistrationAccountId": "FX-ACC-1",
            "authorityIdentifier": "FX-HANDLE-1",
            "effectiveFrom": "2026-01-05T00:00:00Z",
            "effectiveTo": "2026-02-28T00:00:00Z"
          },
          {
            "taxRegistrationAccountId": "FX-ACC-4",
            "authorityIdentifier": "FX-HANDLE-1",
            "effectiveFrom": "2026-03-01T00:00:00Z",
            "priorHandleHolderRef": "FX-ACC-1"
          }
        ],
        "query": {
          "authorityIdentifier": "FX-HANDLE-1",
          "interval": null
        }
      },
      "expectKind": "reject",
      "rejectCode": "IDENTIFIER_LOOKUP_WITHOUT_INTERVAL",
      "assertions": [
        "query with interval 2026-01-10 resolves exactly FX-ACC-1",
        "the two accounts never merge"
      ]
    },
    {
      "id": "one-handle-two-tax-types",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-09"
      ],
      "target": "TaxRegistrationAccount",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "accounts": [
          {
            "taxRegistrationAccountId": "FX-ACC-2",
            "taxTypeRef": "FX-TT-A",
            "authorityIdentifier": "FX-HANDLE-2"
          },
          {
            "taxRegistrationAccountId": "FX-ACC-3",
            "taxTypeRef": "FX-TT-B",
            "authorityIdentifier": "FX-HANDLE-2"
          }
        ]
      },
      "expectKind": "accept",
      "assertions": [
        "accountCount == 2",
        "shared handle is not a merge"
      ]
    },
    {
      "id": "calculation-two-owners",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-12"
      ],
      "target": "Calculation",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "calculationId": "FX-CALC-1",
        "calculationOwnerKind": "ReturnRevision",
        "calculationOwnerRef": "FX-R1",
        "obligationRef": "FX-O2"
      },
      "expectKind": "reject",
      "rejectCode": "CALCULATION_MULTIPLE_OWNERS",
      "assertions": [
        "exactly one owner ref permitted"
      ]
    },
    {
      "id": "authority-calculation-home",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-12"
      ],
      "target": "Calculation",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "calculationId": "FX-CALC-ASSD-1",
        "calculationOwnerKind": "Obligation",
        "calculationOwnerRef": "FX-O2",
        "origin": "authority-assessed",
        "assessmentRef": "FX-S1",
        "ruleVersionRef": "FX-RULE-4",
        "ratePinRef": "FX-PIN-3",
        "rounding": "half-up-2",
        "amount": {
          "value": "1234.56",
          "currency": "XTS"
        },
        "knowledgeTime": "2026-03-10T00:00:00Z"
      },
      "expectKind": "accept",
      "assertions": [
        "no Assessment-owned calculation root is created",
        "assessmentRef is correlation, not ownership"
      ]
    },
    {
      "id": "equal-totals-no-merge",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-13"
      ],
      "target": "Calculation",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "declared": {
          "calculationId": "FX-CALC-DECL-1",
          "calculationOwnerKind": "ReturnRevision",
          "calculationOwnerRef": "FX-R2",
          "amount": {
            "value": "1234.56",
            "currency": "XTS"
          }
        },
        "assessed": {
          "calculationId": "FX-CALC-ASSD-1",
          "calculationOwnerKind": "Obligation",
          "calculationOwnerRef": "FX-O2",
          "amount": {
            "value": "1234.56",
            "currency": "XTS"
          }
        },
        "operation": "merge-on-equal-total"
      },
      "expectKind": "reject",
      "rejectCode": "CROSS_HOME_CALCULATION_MERGE",
      "assertions": [
        "both calculations remain separately resolvable",
        "correlation link permitted, equality not"
      ]
    },
    {
      "id": "balance-not-account-owned",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-01",
        "EMFIN07-INV-10"
      ],
      "target": "TaxRegistrationAccount",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "taxRegistrationAccountId": "FX-ACC-1",
        "balancePosition": {
          "value": "500.00",
          "currency": "XTS",
          "asOfKnowledgeTime": "2026-03-31T00:00:00Z"
        }
      },
      "expectKind": "reject",
      "rejectCode": "BALANCE_NOT_ACCOUNT_OWNED",
      "assertions": [
        "same balance position attached to FX-O2 under WM-POL-011 is accepted",
        "balance is neither a second master of assessment or payment nor erased into them"
      ]
    },
    {
      "id": "case-owns-economic-fact",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-11"
      ],
      "target": "WM-ACT-052 case profile",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "caseId": "FX-PC-2",
        "correlates": [
          "FX-A2",
          "FX-S1",
          "FX-N1"
        ],
        "assessedAmount": {
          "value": "1234.56",
          "currency": "XTS"
        }
      },
      "expectKind": "reject",
      "rejectCode": "CASE_OWNS_ECONOMIC_FACT",
      "assertions": [
        "case without assessedAmount is accepted",
        "case owns only identifier, scope tuple, orchestration state, deadlines and typed links"
      ]
    },
    {
      "id": "multiple-authority-responses-per-attempt",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-09",
        "EMFIN07-INV-11"
      ],
      "target": "AuthorityResponse",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "attempts": [
          {
            "id": "FX-A1",
            "revisionRef": "FX-R1",
            "responses": [
              {
                "id": "FX-RESP-1",
                "responseClass": "receipt",
                "authorityRecordedAt": "2026-02-01T09:00:00Z",
                "knowledgeTime": "2026-02-01T09:05:00Z"
              },
              {
                "id": "FX-RESP-2",
                "responseClass": "schema-rejection",
                "authorityRecordedAt": "2026-02-01T09:02:00Z",
                "knowledgeTime": "2026-02-01T09:05:00Z"
              }
            ]
          },
          {
            "id": "FX-A2",
            "revisionRef": "FX-R1",
            "responses": [
              {
                "id": "FX-RESP-3",
                "responseClass": "receipt",
                "authorityRecordedAt": "2026-02-03T09:00:00Z",
                "knowledgeTime": "2026-02-03T09:01:00Z"
              },
              {
                "id": "FX-RESP-4",
                "responseClass": "acceptance-for-processing",
                "authorityRecordedAt": "2026-02-03T09:10:00Z",
                "knowledgeTime": "2026-02-03T09:11:00Z"
              },
              {
                "id": "FX-RESP-5",
                "responseClass": "acknowledgement",
                "authorityRecordedAt": "2026-02-03T09:20:00Z",
                "knowledgeTime": "2026-02-03T09:21:00Z"
              }
            ]
          }
        ]
      },
      "expectKind": "accept",
      "assertions": [
        "FX-R1 has 2 attempts",
        "FX-A2 has 3 responses of distinct classes",
        "ordering is (authorityRecordedAt, knowledgeTime, responseId) ascending",
        "a second receipt on FX-A2 is rejected as DUPLICATE_RESPONSE_CLASS"
      ]
    },
    {
      "id": "acknowledgement-as-assessment",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-11"
      ],
      "target": "inference",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "inference": "FX-RESP-5 acknowledgement establishes assessed liability for FX-O2"
      },
      "expectKind": "reject",
      "rejectCode": "ACK_TREATED_AS_ASSESSMENT",
      "assertions": [
        "receipt, validity, acceptance, assessment, payment and finality imply none of each other"
      ]
    },
    {
      "id": "knowledge-time-replay",
      "kind": "positive",
      "invariantIds": [
        "EMFIN07-INV-06"
      ],
      "target": "Calculation",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "calculationId": "FX-CALC-DECL-1",
        "pins": [
          {
            "pinKind": "legal-rule",
            "versionId": "FX-RULE-4",
            "effectiveFrom": "2026-01-01T00:00:00Z",
            "knowledgeTime": "2026-01-02T00:00:00Z",
            "sourcePin": "FX-SRC-1"
          },
          {
            "pinKind": "rate-schedule",
            "versionId": "FX-PIN-3",
            "effectiveFrom": "2026-01-01T00:00:00Z",
            "knowledgeTime": "2026-01-02T00:00:00Z",
            "sourcePin": "FX-SRC-2"
          }
        ],
        "replay": {
          "effectiveInstant": "2026-02-15T00:00:00Z",
          "knowledgeInstant": "2026-02-20T00:00:00Z"
        }
      },
      "expectKind": "accept",
      "assertions": [
        "replay output is byte-identical across runs",
        "replay with knowledgeInstant omitted is rejected as MISSING_KNOWLEDGE_TIME_PIN",
        "no rate value is stored locally"
      ]
    },
    {
      "id": "in-place-state-mutation",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-07",
        "EMFIN07-INV-08"
      ],
      "target": "TaxRegistrationAccount",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "operation": "set",
        "target": "FX-ACC-1.currentState",
        "value": "suspended"
      },
      "expectKind": "reject",
      "rejectCode": "IN_PLACE_STATE_MUTATION",
      "assertions": [
        "a new RegistrationRevision with accountState 'suspended', effectiveFrom and knowledgeTime is accepted",
        "currentState is derived and non-writable",
        "transition active -> suspended is in the published table"
      ]
    },
    {
      "id": "lineage-cycle-and-digest-identity",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-08"
      ],
      "target": "RegistrationRevision",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "revisions": [
          {
            "revision": 3,
            "supersedesRef": 4,
            "contentDigest": "FX-DIGEST-1",
            "knowledgeTime": "2026-03-01T00:00:00Z"
          },
          {
            "revision": 4,
            "supersedesRef": 3,
            "contentDigest": "FX-DIGEST-1",
            "knowledgeTime": "2026-03-02T00:00:00Z"
          }
        ],
        "operation": "dedupe-on-digest"
      },
      "expectKind": "reject",
      "rejectCode": "LINEAGE_CYCLE",
      "assertions": [
        "dedupe-on-digest is separately rejected as DIGEST_USED_AS_IDENTITY",
        "digest algorithm sha-256 with canonical form jcs over the declared field scope"
      ]
    },
    {
      "id": "implicit-basis-netting",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-05"
      ],
      "target": "JurisdictionalBasisAssertion",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "bases": [
          {
            "basisAssertionId": "FX-BASIS-1",
            "basisKind": "residence",
            "jurisdictionRef": "FX-J1"
          },
          {
            "basisAssertionId": "FX-BASIS-2",
            "basisKind": "nexus",
            "jurisdictionRef": "FX-J2"
          }
        ],
        "operation": "suppress FX-BASIS-2 because FX-BASIS-1 exists"
      },
      "expectKind": "reject",
      "rejectCode": "IMPLICIT_BASIS_NETTING",
      "assertions": [
        "both bases remain active and unranked",
        "any relief or allocation must be a separate assertion with its own basis, authority and rule version"
      ]
    },
    {
      "id": "access-without-purpose-binding",
      "kind": "negative",
      "invariantIds": [
        "EMFIN07-INV-15"
      ],
      "target": "access control",
      "fixedClock": "2026-03-31T00:00:00Z",
      "input": {
        "read": {
          "field": "FX-ACC-1.authorityIdentifier",
          "actorRef": null,
          "purpose": null
        }
      },
      "expectKind": "reject",
      "rejectCode": "ACCESS_WITHOUT_PURPOSE_BINDING",
      "assertions": [
        "default classification is restricted",
        "authorityIdentifier is restricted-identifier",
        "a read with actorRef and an enumerated purpose is accepted and logged with knowledgeTime"
      ]
    }
  ]
}