audit-cit50

name	audit-cit50
description	Fill the CIT50 (ภ.ง.ด.50, corporate income tax return) AcroForm PDF for a client from CONTEXT.md. Use when asked to "fill CIT50", "generate ภงด.50", "fill the tax return", or after audit-ingest/audit-planning have produced CONTEXT.md and the client's own director/team data. Fills the 925-field government AcroForm deterministically via pypdf. Tax-computation numbers are extracted from the client's 4 งบการเงิน*.xlsx (the ภาษีเงินได้/คำนวณภาษี sheet, or the accounting net profit as fallback) — never computed by an agent guessing.
allowed-tools	Bash, Read

Fill 3 CIT50 <company>.pdf by writing values into a locked, client-neutral AcroForm template from CONTEXT.md plus numbers extracted from the client's own financial workpaper. Deterministic field-fill only — never open the PDF and type into it by hand.

Hard rules

1. Only the script writes the .pdf. Do not open the PDF and fill it in a viewer.
2. Input is CONTEXT.md (from audit-ingest) plus numbers extracted from 4 งบการเงิน*.xlsx in the same client's WP/ folder. If CONTEXT is missing, run audit-ingest first.
3. Never compute tax. Revenue, COGS, net profit, tax base, tax computed, and withholding/advance-tax credits are read out of the client's own workpaper (the ภาษีเงินได้/คำนวณภาษี sheet if it exists, else the accounting net profit with the explicit assumption of zero adjustments — see references/cit50-field-map.md) and passed to the script via CLI flags. The script is pure passthrough for these numbers — it does not apply tax rates or exemption brackets itself. Before extracting, confirm the sheet's own date/year header matches CONTEXT's period_end — a stale prior-year sheet produces a silently wrong filing (see the "check which year's column" caveat in the reference doc).
4. Never invent values. ISIC code, attachment page counts, bookkeeping fee, and the auditor's office tax ID (aud.3) are not in any DB — leave them blank and report the warning, ask the user, don't guess.
5. Write only under 6_ผลจากสกิล/. Never touch folders 4_ or 5_.
6. Director/team data is shared with audit-planning. Gather it once (director name, title) and reuse for both skills instead of asking twice.

Step 1: Locate the tax numbers

Open the client's 4 งบการเงิน*.xlsx (in folder 5 for reference cases, or the client's own 6_ผลจากสกิล/<client>/WP/ once audit-financials produces one). Look for a sheet named ภาษีเงินได้ or คำนวณภาษี — 7 of 8 ground-truth cases have one, with a fixed structure (accounting profit → add disallowed expenses → less loss carryforward → less SME exemption → × rate → less WHT/ภงด.51 credits → net payable). If it doesn't exist, use the งบการเงิน sheet's กำไร(ขาดทุน)สุทธิ line directly and assume zero adjustments (documented as an explicit warning, not silent).

Step 2: Render

From the repository root:

uv run ${CLAUDE_SKILL_ROOT}/scripts/render_cit50.py "PATH/TO/6_ผลจากสกิล/CLIENT/CONTEXT.md" [options]

Key options (full list and field mapping in references/cit50-field-map.md):

• --director NAME (reuse the same value given to audit-planning), --director-title (defaults to กรรมการ, or ผู้ชำระบัญชี if the client is liquidating)
• --filing-date dd/mm/bbbb — defaults to CONTEXT sign_date with a warning; verify against the actual filing date
• --revenue N [--revenue-is-principal] — classify as line 1 (principal business revenue) or line 4 (other income) based on whether it matches the client's registered business_type; default is "other income" (line 4) which also mirrors into the P4.5 detail schedule
• --cogs N, --other-income N (interest etc., additive on top of --revenue), --sga-total N
• --net-profit-accounting N, --net-profit-tax N (defaults to the accounting figure — Path B fallback), --tax-base N, --tax-computed N, --wht-credit N, --pnd51-credit N
• --cash N --other-current-assets N --net-fixed-assets N --trade-payables N --other-current-liabilities N --retained-earnings N --total-assets N — balance sheet section; --total-assets is the same figure as audit-planning's --materiality-base, reuse it
• --isic CODE, --bookkeeping-fee N, --office-tax-id ID — no DB source, ask if needed

Read the JSON result:

• ok:false → report the error (an unresolved required field) and stop.
• warnings non-empty → tell the user exactly what was left blank or assumed and which flag resolves it.

Step 3: Report

Tell the user, in a few lines:

• the output path
• any warnings — fields left blank (ISIC, attachment counts, itemized cost breakdown), and any Path-B assumption (net profit = accounting profit, no adjustments) that needs confirming
• that the days-until-deadline text on the form (nDate1/txtMSG/etc.) is an Adobe JavaScript widget that recalculates from the system clock when opened — this is normal, not a bug, don't try to set it

Regenerating the template (rare)

If the government reissues the CIT50 AcroForm (new tax year revision), regenerate the client-neutral template from ground truth:

uv run ${CLAUDE_SKILL_ROOT}/scripts/build_template.py

Dev-only. Re-verify references/cit50-field-map.md against the new form afterward — field names/tooltips may have changed.

Done when

• 3 CIT50 <company> <period>.pdf exists in the client's WP/.
• No required field was missing (script returned ok:true).
• All warnings were relayed to the user with the flag/action that resolves each one.
• The user was told which year's ภาษีเงินได้ sheet column the tax numbers came from.