feat(payments): report income to «Мой налог»

The direct rail runs on НПД, where the provider neither files with the tax
service nor issues a receipt — so nobody was doing it. This registers each
rouble purchase, annuls its receipt on a refund, and hands the buyer the
receipt by email.

Two properties of the (unofficial) lknpd API shape the design. Registering an
income takes no idempotency key, so an error does not mean nothing happened:
the service name is frozen before the call and carries a marker from the tail
of the order id, and after a failure the taxpayer's income list is searched
for that exact name. Found means filed; not found halts the queue for a human,
because declaring an income twice is as wrong as not declaring it. And faults
are classified rather than logged: a token is renewed silently, a throttle
backs off, an outage retries, but three unfixable rejections take the rail out
of service — a changed format must not become thousands of requests overnight.

The console button and the worker share one RunBatch. Automatic mode is armed
from the console, not from configuration, so the operator can watch a run go
through by hand first. A daily watchdog runs whether or not it is armed, since
the case it exists for is the export being off. An idle queue issues no call at
all — not even an authentication.

No payment path changed: the purchase letter rides the existing payment-event
outbox on its own cursor, the receipt and annulment letters ride the export
row. Decisions D53-D60.

backend/internal/adminconsole/views.go

@@ -808,3 +808,56 @@ type LedgerTotalsRow struct {
 	ChipsIn       int
 	ChipsOut      int
 }
+
+// MyNalogView is the professional-income tax export section: the state of the tax-cabinet session,
+// what is still owed to the tax register, and the manual fallback for when its API is unavailable.
+type MyNalogView struct {
+	SignedIn    bool
+	INN         string
+	AutoEnabled bool
+	Paused      bool
+	PauseReason string
+	LastOK      string
+	TimeZone    string
+	// Backlog is what a closed month still owes, and is empty when nothing does.
+	Backlog MyNalogBacklogRow
+	// Owed, Cancels and Attention are the three working lists: income to file, receipts to annul,
+	// and rows whose outcome nobody could establish.
+	Owed      []MyNalogRow
+	Cancels   []MyNalogCancelRow
+	Attention []MyNalogRow
+}
+
+// MyNalogBacklogRow summarises unfiled income from a closed month.
+type MyNalogBacklogRow struct {
+	Count  int
+	Amount string
+	Oldest string
+	// Overdue reports that the statutory filing date for that month has passed.
+	Overdue bool
+}
+
+// MyNalogRow is one income on the export page. Name is the exact service description that would be
+// sent, which is also what an operator must type when filing by hand — the two have to match, or a
+// later automatic recovery would not recognise the receipt.
+type MyNalogRow struct {
+	LedgerID    string
+	AccountID   string
+	At          string
+	Amount      string
+	Name        string
+	Status      string
+	Attempts    int
+	LastError   string
+	ReceiptUUID string
+	ReceiptURL  string
+}
+
+// MyNalogCancelRow is one registered receipt whose income has been refunded and which is therefore
+// owed an annulment.
+type MyNalogCancelRow struct {
+	LedgerID    string
+	AccountID   string
+	ReceiptUUID string
+	Failed      bool
+}