* feat(deadlines): gate F-skatt reminders on debited preliminary tax, add durable dismissal
The f_skatt deadline was gated on the F-skatt approval flag (DB default
true), giving nearly every company 12 monthly payment reminders for a tax
Skatteverket may not have debited at all (64% of all system deadline rows,
one lifetime completion). Approval carries no recurring obligation; the
monthly duty is payment of debiterad preliminarskatt and exists only while
the debited amount is > 0 (SFL 62 kap. 4-5 par., 55 kap. 2 par.).
- Gate the f_skatt deadline on preliminary_tax_monthly > 0 (field already
collected at onboarding, previously unread) and retitle it as a payment.
- Storforetag keep the 12th in August (January-only 17th, 62 kap. 3 par.).
- Declare the prod-only preliminary_tax_monthly column in a migration so
installs built purely from migrations stop failing tax-settings saves.
- Add deadlines.dismissed_at: DELETE on a system deadline now soft-dismisses
it durably (hard deletes were resurrected by the nightly backfill within
24h); generator, backfill, and every read surface respect it.
- Prune upcoming f_skatt rows for companies with no debited amount.
Closes part of #1028.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(deadlines): include dismissed_at in DeadlineForm payload
The Deadline type gained the required dismissed_at field; the form's
submit payload literal must carry it for the Omit<Deadline, ...> shape.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(deadlines): make system-deadline dismissal atomic
Constrain the dismiss update to source='system' and verify a row was
actually updated: a concurrent regeneration can delete the row between
lookup and update, and the route must not report a phantom success.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
