Renúncias fiscais

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "type": "object",
  "properties": {
    "document": {
      "type": "string",
      "pattern": "^(?:[0-9A-Za-z]{12}\\d{2}|[0-9A-Za-z]{2}\\.[0-9A-Za-z]{3}\\.[0-9A-Za-z]{3}\\/[0-9A-Za-z]{4}-\\d{2})$",
      "description": "CNPJ completo, com ou sem pontuação.",
      "title": "CNPJ"
    }
  },
  "required": [
    "document"
  ],
  "additionalProperties": false,
  "examples": [
    {
      "document": "19131243000197"
    }
  ]
}

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "type": "object",
  "properties": {
    "object": {
      "type": "string",
      "const": "list",
      "description": "Coleção de objetos Base39."
    },
    "data": {
      "type": "array",
      "items": {
        "type": "object",
        "properties": {
          "object": {
            "type": "string",
            "const": "tax_benefit",
            "description": "Tipo do objeto Base39."
          },
          "record_type": {
            "type": "string",
            "enum": [
              "tax_waiver",
              "authorized_business",
              "immune_or_exempt_business",
              "recipient_total"
            ],
            "description": "Tipo de registro."
          },
          "tax_year": {
            "type": "string",
            "description": "Ano calendário."
          },
          "legal_name": {
            "type": "string",
            "description": "Razão social."
          },
          "trade_name": {
            "type": "string",
            "description": "Nome fantasia."
          },
          "activity_code": {
            "type": "string",
            "description": "Código CNAE da atividade econômica."
          },
          "activity": {
            "type": "string",
            "description": "Atividade econômica."
          },
          "city": {
            "type": "string",
            "description": "Município."
          },
          "state": {
            "type": "string",
            "description": "Unidade federativa."
          },
          "benefit_type": {
            "type": "string",
            "description": "Tipo de renúncia fiscal."
          },
          "tax_benefit": {
            "type": "string",
            "description": "Benefício fiscal."
          },
          "legal_basis": {
            "type": "string",
            "description": "Fundamento legal."
          },
          "description": {
            "type": "string",
            "description": "Descrição informada."
          },
          "tax": {
            "type": "string",
            "description": "Tributo relacionado."
          },
          "tax_regime": {
            "type": "string",
            "description": "Forma de tributação."
          },
          "amount": {
            "type": "string",
            "pattern": "^-?\\d+(?:\\.\\d+)?$",
            "description": "Valor em reais, como texto decimal."
          },
          "authorization_start_date": {
            "type": "string",
            "format": "date",
            "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))$",
            "description": "Início da habilitação."
          },
          "authorization_end_date": {
            "type": "string",
            "format": "date",
            "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))$",
            "description": "Término da habilitação."
          },
          "entity_type": {
            "type": "string",
            "description": "Tipo de entidade."
          }
        },
        "required": [
          "object",
          "record_type"
        ],
        "additionalProperties": false
      },
      "description": "Objetos da coleção."
    },
    "next_cursor": {
      "description": "Cursor opaco da próxima página; ausente ao final.",
      "type": "string"
    },
    "document": {
      "type": "string",
      "minLength": 1,
      "description": "CPF ou CNPJ informado pela fonte; pode estar mascarado."
    },
    "updated_at": {
      "type": "string",
      "format": "date-time",
      "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))T(?:(?:[01]\\d|2[0-3]):[0-5]\\d:[0-5]\\d(?:\\.\\d+)?(?:Z|([+-](?:[01]\\d|2[0-3]):[0-5]\\d)))$",
      "description": "Data e hora da última atualização publicada, em ISO 8601."
    }
  },
  "required": [
    "object",
    "data",
    "document"
  ],
  "additionalProperties": false,
  "examples": [
    {
      "object": "list",
      "data": [
        {
          "object": "tax_benefit",
          "record_type": "tax_waiver",
          "tax_year": "2025",
          "legal_name": "Empresa de teste",
          "tax_benefit": "Benefício de teste",
          "tax": "Tributo informado",
          "amount": "123.45"
        }
      ],
      "document": "19131243000197",
      "updated_at": "2026-11-01T00:00:00Z"
    }
  ]
}