The solution:
There is no solution.
WhatsApp use a restrict entitlement called com.apple.developer.pushkit.unrestricted-voip, that allow to no report an incoming call (see WhatsApp entitlement code below).
The Apple support told:
That entitlement isn't being granted any more.
I guess that entitlement was granted just to give more time to big companies to adjust their code._
I have stuck on that by one week, and I didn't find official information nowhere.
Maybe this reply can help other developers to don't waste time.
WhatsApp latest entitlements file:
<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
<plist version="1.0">
<dict>
		<key>com.apple.developer.icloud-container-identifiers</key>
		<array>
				<string>57T9237FN3.net.whatsapp.WhatsApp</string>
		</array>
		<key>com.apple.developer.pushkit.unrestricted-voip</key>
		<true/>
		<key>com.apple.developer.ubiquity-container-identifiers</key>
		<array>
				<string>57T9237FN3.net.whatsapp.WhatsApp</string>
		</array>
		<key>application-identifier</key>
		<string>UKFA9XBX6K.net.whatsapp.WhatsApp</string>
		<key>com.apple.developer.carplay-messaging</key>
		<true/>
		<key>aps-environment</key>
		<string>production</string>
		<key>com.apple.developer.icloud-container-environment</key>
		<string>Production</string>
		<key>com.apple.developer.associated-domains</key>
		<array>
				<string>applinks:api.whatsapp.com</string>
				<string>applinks:v.whatsapp.com</string>
				<string>applinks:chat.whatsapp.com</string>
				<string>applinks:wa.me</string>
		</array>
		<key>com.apple.developer.siri</key>
		<true/>
		<key>com.apple.developer.team-identifier</key>
		<string>57T9237FN3</string>
		<key>com.apple.developer.icloud-services</key>
		<array>
				<string>CloudDocuments</string>
				<string>CloudKit</string>
		</array>
		<key>com.apple.security.application-groups</key>
		<array>
				<string>group.net.whatsapp.WhatsApp.shared</string>
				<string>group.com.facebook.family</string>
				<string>group.net.whatsapp.WhatsApp.private</string>
				<string>group.net.whatsapp.WhatsAppSMB.shared</string>
				<string>group.net.whatsapp.family</string>
		</array>
</dict>
</plist>
joao_belem
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