phpcs-sample.xml

<?xml version="1.0"?>
<ruleset name="Sample - Rules">
    <!-- See https://github.com/squizlabs/PHP_CodeSniffer/wiki/Annotated-ruleset.xml -->

    <description>Sample ruleset for your project.</description>

    <!-- Include when not specified -->
    <file>./wp-content/plugins</file>
    <file>./wp-content/themes</file>

    <!-- Sniff both PHP and JS. -->
    <arg name="extensions" value="php/PHP,js/JS,jsx/JS,ts/JS,tsx/JS" />

    <!-- Exclude paths -->
    <exclude-pattern>*/dev/*</exclude-pattern>
    <exclude-pattern>*/dist/*</exclude-pattern>
    <exclude-pattern>*/tests/*</exclude-pattern>
    <exclude-pattern>*/local-config\.php</exclude-pattern>
    <exclude-pattern>*/node_modules/*</exclude-pattern>
    <exclude-pattern>*/vendor/*</exclude-pattern>

    <config name="minimum_supported_wp_version" value="5.9" />

    <!-- @see https://github.com/PHPCompatibility/PHPCompatibility#using-a-custom-ruleset -->
    <config name="testVersion" value="8.0" />
    <!-- @see https://github.com/PHPCompatibility/PHPCompatibilityWP#how-to-use -->
    <rule ref="PHPCompatibilityWP" />

    <rule ref="WordPress">
        <exclude-pattern>*/js/*</exclude-pattern>

        <exclude name="Generic.Arrays.DisallowShortArraySyntax.Found" />
        <exclude name="Generic.Formatting.MultipleStatementAlignment.NotSameWarning" />
        <exclude name="Generic.WhiteSpace.DisallowSpaceIndent.SpacesUsed" />

        <exclude name="PEAR.Functions.FunctionCallSignature.CloseBracketLine" />
        <exclude name="PEAR.Functions.FunctionCallSignature.ContentAfterOpenBracket" />
        <exclude name="PEAR.Functions.FunctionCallSignature.Indent" />
        <exclude name="PEAR.Functions.FunctionCallSignature.MultipleArguments" />
        <exclude name="PEAR.Functions.FunctionCallSignature.OpeningIndent" />
    </rule>

    <!-- Test against JS XXS https://vip.wordpress.com/documentation/vip-go/vip-code-review/javascript-security-best-practices/ -->
    <rule ref="Lipe.JS">
        <type>error</type>
    </rule>
</ruleset>