{
  "_comment": [
    "VAT filing deadlines for the dashboard countdown. Hand-edited — deliberately NOT in the",
    "database. Every tenant is treated as a quarterly filer.",
    "",
    "period_start / period_end / deadline are MM-DD. deadline_year_offset is added to the",
    "period's year, so Q4 (ends 31 Dec) is due 31 Jan of the following year.",
    "",
    "Deadlines follow the ZATCA rule used in the story: the last day of the month FOLLOWING",
    "the end of the filing period. Q3 ends 30 Sep, so the return is due 31 Oct.",
    "To change a deadline, edit the 'deadline' value below — nothing else needs to change."
  ],
  "frequency": "quarterly",
  "quarters": [
    { "quarter": 1, "period_start": "01-01", "period_end": "03-31", "deadline": "04-30", "deadline_year_offset": 0 },
    { "quarter": 2, "period_start": "04-01", "period_end": "06-30", "deadline": "07-31", "deadline_year_offset": 0 },
    { "quarter": 3, "period_start": "07-01", "period_end": "09-30", "deadline": "10-31", "deadline_year_offset": 0 },
    { "quarter": 4, "period_start": "10-01", "period_end": "12-31", "deadline": "01-31", "deadline_year_offset": 1 }
  ],
  "severity_thresholds": {
    "critical_days": 7,
    "warning_days": 30
  }
}