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[12.0] l10n_br_fiscal, l10n_br_account, l10n_br_nfe: fiscal reform backport #4324

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[REF] l10n_br_nfe_spec: Added IBS/CBS amounts models

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[12.0] l10n_br_fiscal, l10n_br_account, l10n_br_nfe: fiscal reform backport #4324

[REF] l10n_br_nfe_spec: Added IBS/CBS amounts models
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test with OCB
failed Jan 7, 2026 in 5m 21s