<!-- source: openspec/changes/establish-studio-entity-baseline/tasks.md -->

<!-- source: openspec/changes/establish-studio-entity-baseline/tasks.md -->

# Tasks — establish-studio-entity-baseline

> Companion to [`proposal.md`](proposal.md) / [`design.md`](design.md) / [`verification.md`](verification.md). One section per phase per `proposal.md § Phase plan`. **Each phase ships its own PR.** Phase 1 (this PR) ships without gating; Phases 2–4 are gated on real-world events outside the repo (registration, certificate, first quarter close).
>
> When a phase opens, its checklist is materialised in a follow-up PR that amends this file. Currently only Phase 1 is materialised; Phase 2–4 placeholders enumerate the trigger that unlocks them.

---

## Phase 1 — drafting (now, this PR)

Foundational drafting. No external dependencies. No `openspec/current/` or `openspec/_methodology/` writes — those happen at Phase 3 (gated on IT Park residency certificate).

### Authoring

- [x] Author [`proposal.md`](proposal.md) — why, what changes, out of scope, phase plan, impact.
- [x] Author [`research/01-moldova-laws-and-sources.md`](research/01-moldova-laws-and-sources.md) — primary-law citations (Lege 77/2016, Codul fiscal, Lege 135/2007, Lege 220/2007, HG 1144/2017, BNS Ord. 28/2019) with legis.md links for the operator to verify before Phase 3 ratification.
- [x] Author [`design.md`](design.md) — D-SEB-1..5 rationale, Q-SEB-1..3 capture, cross-references to engagement.md / specialist-network.md / legal-bundle / inference-data-residency.
- [x] Author [`tasks.md`](tasks.md) body (this file).
- [x] Author [`verification.md`](verification.md) per `openspec/AGENTS.md § verification.md canonical shape`.

### PR mechanics

- [ ] Open Phase 1 PR on branch `docs/establish-studio-entity-baseline/finish-phase-1-drafting`. Title: `docs(seb): finish Phase 1 drafting — tasks + verification`. PR body references this change folder, **does NOT** include `Closes RAP-NN` (Linear bot autoclose fires prematurely per `feedback_pr_body_no_closes_keyword`).
- [ ] After Phase 1 merges, file Linear epic `establish-studio-entity-baseline` under "Rapoport Studio SLR" team. Reciprocate the Linear URL into [`proposal.md`](proposal.md) Status block on a follow-up commit (post-merge, low priority).
- [ ] Regenerate `apps/studio/src/generated/openspec-bundle.ts` locally as a sanity check (`pnpm openspec:bundle`); confirm gzipped size remains under the 6 MB tripwire per `CLAUDE.md § Generated files`. Bundle is gitignored — not committed.

**Phase 1 checkpoint:** five scaffold files exist under `openspec/changes/establish-studio-entity-baseline/`; bundle regen passes the gzip tripwire; PR open with the right title and no autoclose keyword.

---

## Phase 2 — operator completes SRL registration with FinExpert

**Trigger:** SRL registration filing with ASP returns IDNO + registered address. Coordinated with FinExpert outside the repo.

When the trigger fires, Phase 2 PR is opened and this section gets materialised. Expected checklist shape (drafted here as a forward-pointer, not a binding contract):

- Capture **real IDNO** (replaces placeholder).
- Capture **registered office address** (replaces placeholder).
- Capture **registration date** (effective date of the SRL).
- Add `_legal/vendors/finexpert.md` — coordinated with [`establish-studio-legal-baseline`](../establish-studio-legal-baseline/) vendor-card convention; includes service scope (registration, accounting, audit liaison), governing contract reference, and `[verify]` link to FinExpert ToS.
- Update [`proposal.md`](proposal.md) Status block to reflect "Phase 2 closed".

**Phase 2 checkpoint:** real IDNO + address + registration date captured in this change's research/ folder; FinExpert vendor card landed; no `openspec/current/` writes yet (held for Phase 3).

---

## Phase 3 — IT Park residency certificate issued

**Trigger:** Moldova IT Park residency contract executed; certificate returned with effective date, principal CAEM code allocated.

When the trigger fires, Phase 3 PR is opened. Expected checklist (forward-pointer):

- Author [`openspec/_methodology/studio-entity-baseline.md`](../../_methodology/studio-entity-baseline.md) — new methodology doc with concrete values per `proposal.md § Added Capabilities`. Six sections: operating entity, IT Park residency, tax regime, reporting calendar, cross-references, sources.
- Ratify **D-SEB-1** (entity form: SRL) in [`openspec/decisions.md`](../../decisions.md) — promote draft to ratified with the actual registration date.
- Ratify **D-SEB-2** (IT Park residency adopted) in [`openspec/decisions.md`](../../decisions.md) — promote draft to ratified with the certificate effective date.
- Ratify **D-SEB-3** (principal CAEM code) in [`openspec/decisions.md`](../../decisions.md) — record the actual code selected from the IT Park allowed list.
- Ratify **D-SEB-4** (secondary CAEM code starter set) in [`openspec/decisions.md`](../../decisions.md) — record the registered secondary set (62.01 / 62.02 / 62.09 / 58.29 minimum, extended per planned activities).
- Ratify **D-SEB-5** (statutory share capital amount) in [`openspec/decisions.md`](../../decisions.md) — record the FinExpert-recommended figure.
- Open [`openspec/open-questions.md`](../../open-questions.md) **Q-SEB-1..3** — initial entries land here, closed in later phases.
- Close placeholder `[address to be inserted]` / `[IDNO to be inserted]` in [`openspec/changes/publish-legal-bundle/research/01-commercial-lawyer.md § 4.1`](../publish-legal-bundle/research/01-commercial-lawyer.md) — unblocks `publish-legal-bundle` Phase 7 publication.
- Cross-reference from [`openspec/_methodology/rapoport-studio-engagement.md § Pricing floor`](../../_methodology/rapoport-studio-engagement.md) — close the "MD operating cost" open variable with the single-tax-floor formula.
- Cross-reference from [`openspec/_methodology/specialist-network.md § cohort-1 economics`](../../_methodology/specialist-network.md) — link the single-tax-floor finding into cohort sizing.
- Regenerate bundle; confirm gzip tripwire still under 6 MB.

**Phase 3 checkpoint:** `_methodology/studio-entity-baseline.md` exists with concrete values (no placeholders), D-SEB-1..5 ratified in `decisions.md`, Q-SEB-1..3 logged in `open-questions.md`, publish-legal-bundle placeholders closed.

---

## Phase 4 — first quarterly cycle complete

**Trigger:** first quarterly MITP report filed + IPC21/IU17 cycle completed at least once + first annual audit cycle scoped (auditor selected, fee captured).

When the trigger fires, Phase 4 PR is opened. Expected checklist (forward-pointer):

- Close **Q-SEB-2** (VAT registration) in [`openspec/open-questions.md`](../../open-questions.md) — record FinExpert advice + first-quarter actual numbers + whether TVA registration was triggered.
- Close **Q-SEB-3** (annual audit logistics) in [`openspec/open-questions.md`](../../open-questions.md) — record auditor selection, cost, timing (target ≤ 30 April).
- Update [`openspec/_methodology/studio-entity-baseline.md § Reporting calendar`](../../_methodology/studio-entity-baseline.md) with the first real cycle's filing dates as a worked example.
- (Optional) Re-evaluate **Q-SEB-1** (single-tax floor crossover) with the headcount projection then current; either close or restate the closing trigger.

**Phase 4 checkpoint:** Q-SEB-2 and Q-SEB-3 marked closed with cited evidence; reporting-calendar section has a worked example with real dates.

---

## Out-of-band notes

- **No `Closes RAP-NN` in PR body** per `feedback_pr_body_no_closes_keyword` — Linear bot autocloses prematurely.
- **No `Co-Authored-By` trailer** per `feedback_no_coauthor_trailer` — keep history clean.
- **Branch prefix `docs/`** for Phase 1 per `feedback_branch_naming` — this is scaffold/drafting only; no app code touched.
- **`openspec validate` will fail** with the strict-deltas error per `openspec/AGENTS.md § Why we don't run openspec validate` — that failure is expected and not a blocker.
- **`openspec/current/` is read-only during Phases 1–2** per `CLAUDE.md § Hard rule 7`. Phase 3 is the first phase that writes to `openspec/_methodology/` and amends `openspec/decisions.md` / `openspec/open-questions.md`.
- **Each phase ships its own PR** — verifications, bundle regen, and Linear status flips happen per phase.
