fix(accounting)!: correct RECEIPT contract and document namespaced TaxNumberType - #846

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: actions/checkout@v4, actions/create-github-app-token@v2, Codex-/await-remote-run@v1.13.0. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/