{
  "format": "vercy-enterprise-profile-candidate/v1",
  "contourId": "EM-FIN-07",
  "name": "Enterprise tax obligation, return and filing binding",
  "decision": "PROFILE",
  "newRuntimeId": false,
  "canonicalPublishable": false,
  "installable": false,
  "publicationHold": "reviewable research; no installability, conformance or publication-readiness claim",
  "assertsContainment": false,
  "bases": [
    "WM-POL-011",
    "WM-ECO-032",
    "WM-ACT-052",
    "WM-POL-001",
    "WM-POL-015",
    "WM-ORG-001",
    "WM-ORG-010",
    "WM-ECO-009",
    "EM-FIN-03 allocation profile"
  ],
  "basePins": {
    "status": "unverified-noncanonical",
    "required": true
  },
  "constraints": [
    "WM-POL-011 alone masters obligation identity, legal basis, assessment, notice, due components and knowledge-timed balance positions.",
    "WM-ECO-032 masters return revisions, filing attempts and authority responses; return class is declared.",
    "Calculation has exactly one owner: ReturnRevision or Obligation; authority-assessed values are Obligation-owned with assessmentRef.",
    "WM-ACT-052 is thin case correlation and cannot own an economic fact.",
    "Tax registration is optional, never a mandatory bridge, and never implied by a basis.",
    "Allocation semantics reuse the EM-FIN-03 allocation profile while payment remains WM-ECO-009-owned.",
    "entry_kind and entryKind are distinct source spellings until a verified crosswalk exists.",
    "No containment relation is asserted by this profile."
  ],
  "invariantRef": "invariants.json",
  "negativeOwnershipConstraint": {
    "target": "WM-ACT-052",
    "forbidden": [
      "obligation",
      "assessment",
      "notice",
      "calculation",
      "amount",
      "balance",
      "payment",
      "return",
      "authority response"
    ]
  },
  "holds": [
    "Independent Grok review received; recorded in provider-comparison.",
    "Frozen semantic audit executed once and spent; no further provider run may be requested for EM-FIN-07.",
    "Required base revisions and relations are not canonical-pinned.",
    "Registry parent_ids and empty relation ledger contradict each other.",
    "TaxRegistrationAccount remains an unallocated candidate."
  ]
}