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docs(nfse): distinguish IBS and CBS cooperative sources (#427) - #491
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Signed-off-by: Vitor Mattos <1079143+vitormattos@users.noreply.github.com>
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Objetivo
Completar a rastreabilidade normativa da matriz #427 sem mudar o comportamento fiscal.
Evidência e alteração
Limites
Somente documentação. Não altera cálculo, emissão, contrato PHP, XSD, taxas ou decisão
unverifiableexistente. A fonte primária do Anexo I segue aguardando confrontação binária. Não há homologação profissional.Verificação
Commit
126d61be52973406f73c1bebf46616587142a601, Git Signing MCP e DCO verificados. Aguardar CI do HEAD, revisão e merge convencional sem squash.