Laravel Rule Object for Ecuatorian Taxpayer Id Validation

EcuatorianTaxpayerId.php

<?php

namespace App\Rules;

use Illuminate\Contracts\Validation\Rule;

class EcuatorianTaxpayerId implements Rule
{

    public function __construct()
    {
        //
    }

    public function passes($attribute, $value)
    {
        $taxpayer_id = $value;

        return collect([$taxpayer_id])
            ->filter(function ($value) {
                return $this->taxpayerIdHasCorrectLength($value);
            })
            ->filter(function ($value) {
                return $this->taxpayerIdBelongsToPerson($value)
                    || $this->taxpayerIdBelongsToCompany($value);
            })
            ->map(function ($value) {
                if ($this->taxpayerIdBelongsToPerson($value))
                    return $this->isValidPersonTaxpayerId($value);

                if ($this->taxpayerIdBelongsToCompany($value))
                    return $this->isValidCompanyTaxpayerId($value);

                return false;
            })
            ->first() == true;
    }

    public function getTaxpayerIdDigit($taxpayer_id, $position)
    {
        return $taxpayer_id[$position - 1];
    }

    private function taxpayerIdHasCorrectLength($taxpayer_id)
    {
        $length = strlen($taxpayer_id);
        return $length == 10 || $length == 13;
    }

    private function taxpayerIdBelongsToPerson($taxpayer_id)
    {
        $first_digit = $this->getTaxpayerIdDigit($taxpayer_id, 1);
        $second_digit = $this->getTaxpayerIdDigit($taxpayer_id, 2);
        $first_and_second_digit = $first_digit . $second_digit;

        $third_digit = $this->getTaxpayerIdDigit($taxpayer_id, 3);

        return $first_and_second_digit > 0
            && $first_and_second_digit < 24
            && $third_digit < 6;
    }

    private function taxpayerIdBelongsToCompany($taxpayer_id)
    {
        $first_digit = $this->getTaxpayerIdDigit($taxpayer_id, 1);
        $second_digit = $this->getTaxpayerIdDigit($taxpayer_id, 2);
        $first_and_second_digit = $first_digit . $second_digit;

        $third_digit = $this->getTaxpayerIdDigit($taxpayer_id, 3);

        return $first_and_second_digit > 1
            && $first_and_second_digit < 22
            && ($third_digit == 6 || $third_digit == 9);
    }

    public function isValidPersonTaxpayerId($taxpayer_id)
    {
        $sum = collect(str_split($taxpayer_id))
            ->take(9)
            ->map(function ($value, $index) {
                $factors = [2,1,2,1,2,1,2,1,2];
                return $value * $factors[$index];
            })
            ->map(function ($value) {
                if ($value >= 10)
                    return $value - 9;

                return $value;
            })
            ->reduce(function ($sum, $value) {
                return $sum + $value;
            });

        $verifier = $this->getTaxpayerIdDigit($taxpayer_id, 10);
        return $verifier > 0 ?
            (10 - ($sum % 10)) == $verifier :
            ($sum % 10) == $verifier;
    }

    public function isValidCompanyTaxpayerId($taxpayer_id)
    {
        $sum = collect(str_split($taxpayer_id))
            ->take(9)
            ->map(function ($value, $index) use ($taxpayer_id) {
                $third_digit = $this->getTaxpayerIdDigit($taxpayer_id, 3);

                $factors = $third_digit == 9 ?
                    [4,3,2,7,6,5,4,3,2] :
                    [3,2,7,6,5,4,3,2,0]; //last is zero for public companies

                return $value * $factors[$index];
            })
            ->reduce(function ($sum, $value) {
                return $sum + $value;
            });


        $third_digit = $this->getTaxpayerIdDigit($taxpayer_id, 3);
        $verifier = $third_digit == 9 ?
            $this->getTaxpayerIdDigit($taxpayer_id, 10) :
            $this->getTaxpayerIdDigit($taxpayer_id, 9);

        return $verifier > 0 ?
            (11 - ($sum % 11)) == $verifier :
            ($sum % 11) == $verifier;
    }

    public function message()
    {
        return 'The taxpayer id provided is invalid';
    }
}

Si el algoritmo lo sacaste de un documento publicado por el SRI del 2011 está desactualizado. Esa verificación del número 6 para ver si es una persona ya no es correcto. Aquí tengo implementado un algoritmo probado contra un set de cédulas y RUCs válidos

https://github.com/datil/personas/blob/master/src/personas/id/ec.clj