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Architecture

Fiscal layer

Architecture

Payment protocol, settlement network, asset, authorization, legal identity, and fiscal jurisdiction are separate axes.

Separated axes

Payment protocol is not settlement network. Settlement network is not payment asset. Authorization protocol is not settlement. Commercial party is not legal identity. Legal identity is not fiscal jurisdiction. Determination is not an artifact. Artifact is not a receipt format.

  1. PaymentEvidence + AuthorizationEvidence + commercial context
  2. ↓
  3. FiscalEvent
  4. ↓
  5. JurisdictionRouter
  6. ↓
  7. FiscalDetermination
  8. ↓
  9. Artifacts
  10. ↓
  11. fiscal402.receipt

Why a raw transaction hash is insufficient for tax

  • A hash does not identify the seller’s legal establishment.
  • A wallet is not a legal person.
  • A chain or token does not select a tax regime.
  • Place of supply, buyer status, and supply type are commercial facts, not chain facts.

MANUAL_REVIEW

MANUAL_REVIEW is a result. Fiscal402 does not invent a rate, silently choose a jurisdiction, or treat an authorization as settlement. Historical dates without a pinned rule fail closed with historical_rate_not_in_ruleset.