feat(F-073): completed feature

work/artifacts/F-073/reviewer.json

@@ -0,0 +1,17 @@
+{
+  "feature_id": "F-073",
+  "agent": "reviewer",
+  "verdict": "APPROVED",
+  "summary": "F-073 adds a toggle switch to the VAT tax rates page for direct activate/deactivate without entering edit mode. Purely frontend UX change, no backend or DB changes.",
+  "evidence": [
+    "Toggle switch added to Estado column using taxApi.update() for direct activation toggle",
+    "Optimistic UI update: local state updated immediately, reverted on error",
+    "Loading state handled (toggling state + animate-pulse)",
+    "Accessibility: focus:ring-2, disabled while loading, title tooltip",
+    "Existing inline edit for name/rate preserved",
+    "npx tsc --noEmit admin exit 0",
+    "npx eslint exit 0",
+    "verify.sh exit 0"
+  ],
+  "timestamp": "2026-08-19T17:24:00Z"
+}