{"id":9,"date":"2024-02-08T19:19:02","date_gmt":"2024-02-08T19:19:02","guid":{"rendered":"https:\/\/sanfracontabilidade.com.br\/?page_id=9"},"modified":"2025-11-12T15:04:43","modified_gmt":"2025-11-12T15:04:43","slug":"home","status":"publish","type":"page","link":"https:\/\/sanfracontabilidade.com.br\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9\" class=\"elementor elementor-9\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-591f65e e-con-full e-flex e-con e-parent\" data-id=\"591f65e\" data-element_type=\"container\" id=\"home\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;triangle&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500.2,94.7L0,0v100h1000V0L500.2,94.7z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c62131 e-con-full e-flex e-con e-child\" data-id=\"5c62131\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-62528cb e-con-full e-flex e-con e-child\" data-id=\"62528cb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-8a37cb8 e-con-full e-flex e-con e-child\" data-id=\"8a37cb8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61c8f12 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"61c8f12\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Solu\u00e7\u00f5es Cont\u00e1beis do <br>\nTamanho da sua Empresa\n<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52b746f e-con-full e-flex e-con e-child\" data-id=\"52b746f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e8233e3 e-con-full e-flex e-con e-child\" data-id=\"e8233e3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8d2888 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"e8d2888\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h2>Conhe\u00e7a mais do nosso trabalho e veja como podemos te ajudar!<\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60a47dc e-flex e-con-boxed e-con e-child\" data-id=\"60a47dc\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6779336 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6779336\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/api.whatsapp.com\/send\/?phone=5511999177280&#038;text=Ol%C3%A1%21+Gostaria+de+mais+informa%C3%A7%C3%B5es.&#038;type=phone_number&#038;app_absent=0\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" 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class=\"elementor-button-text\">Fale conosco!<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05028ee e-con-full e-flex e-con e-parent\" data-id=\"05028ee\" data-element_type=\"container\" id=\"quemsomos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-cbfeec6 e-con-full e-flex e-con e-child\" data-id=\"cbfeec6\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-603e6de elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" 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64 28.7 64 64 64zm448 0c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm32 32h-64c-17.6 0-33.5 7.1-45.1 18.6 40.3 22.1 68.9 62 75.1 109.4h66c17.7 0 32-14.3 32-32v-32c0-35.3-28.7-64-64-64zm-256 0c61.9 0 112-50.1 112-112S381.9 32 320 32 208 82.1 208 144s50.1 112 112 112zm76.8 32h-8.3c-20.8 10-43.9 16-68.5 16s-47.6-6-68.5-16h-8.3C179.6 288 128 339.6 128 403.2V432c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48v-28.8c0-63.6-51.6-115.2-115.2-115.2zm-223.7-13.4C161.5 263.1 145.6 256 128 256H64c-35.3 0-64 28.7-64 64v32c0 17.7 14.3 32 32 32h65.9c6.3-47.4 34.9-87.3 75.2-109.4z\"><\/path><\/svg><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c5b665 e-flex e-con-boxed e-con e-child\" data-id=\"9c5b665\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdd5acf elementor-widget elementor-widget-heading\" data-id=\"cdd5acf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">QUEM SOMOS<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb742b6 elementor-widget elementor-widget-text-editor\" data-id=\"eb742b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>Conhe\u00e7a nossa empresa<\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3d0c25 e-con-full e-flex e-con e-child\" data-id=\"d3d0c25\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1490fa3 e-con-full e-flex e-con e-child\" data-id=\"1490fa3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6edd9a8 e-con-full e-flex e-con e-child\" data-id=\"6edd9a8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e1796a elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"7e1796a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"x_MsoNormal\" data-olk-copy-source=\"MessageBody\">Desde 1996, a Sanfra Contabilidade atua com o compromisso de oferecer servi\u00e7os cont\u00e1beis de alta qualidade, apoiando empresas n\u00e3o apenas no cumprimento de obriga\u00e7\u00f5es fiscais, mas tamb\u00e9m no seu crescimento sustent\u00e1vel.<\/p><p class=\"x_MsoNormal\">Especializada no atendimento a ind\u00fastrias e empresas de servi\u00e7os, a Sanfra compreende os desafios espec\u00edficos de cada segmento e entrega solu\u00e7\u00f5es personalizadas, com base em conhecimento t\u00e9cnico, transpar\u00eancia e responsabilidade.<\/p><p class=\"x_MsoNormal\">Nosso compromisso com a excel\u00eancia se reflete em investimentos cont\u00ednuos em tecnologia, atualiza\u00e7\u00e3o profissional e na busca constante por inova\u00e7\u00e3o. Atuamos de forma pr\u00f3xima aos clientes, construindo rela\u00e7\u00f5es de confian\u00e7a e entregando resultados com seguran\u00e7a e efici\u00eancia.<\/p><p class=\"x_MsoNormal\">Com quase tr\u00eas d\u00e9cadas de experi\u00eancia, seguimos como parceiros estrat\u00e9gicos dos nossos clientes, ajudando-os a prosperar em um cen\u00e1rio econ\u00f4mico din\u00e2mico e desafiador.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2481ecc e-con-full e-flex e-con e-child\" data-id=\"2481ecc\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09ecd3c elementor-invisible elementor-widget elementor-widget-image\" data-id=\"09ecd3c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sanfracontabilidade.com.br\/wp-content\/uploads\/elementor\/thumbs\/pessoas-que-participam-de-um-evento-de-alto-protocolo-r7htpw2m52p2ufixn0m2j2cbwe3sk8ohjjdyrmb0js.jpg\" title=\"pessoas-que-participam-de-um-evento-de-alto-protocolo\" alt=\"pessoas-que-participam-de-um-evento-de-alto-protocolo\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03102c5 e-con-full e-flex e-con e-parent\" data-id=\"03102c5\" data-element_type=\"container\" id=\"publico\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-51f10f4 e-con-full e-flex e-con e-child\" data-id=\"51f10f4\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-96a8cd5 e-flex e-con-boxed e-con e-child\" data-id=\"96a8cd5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bedd0e2 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"bedd0e2\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/sanfracontabilidade.com.br\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-box.min.css\">\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-heart\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M462.3 62.6C407.5 15.9 326 24.3 275.7 76.2L256 96.5l-19.7-20.3C186.1 24.3 104.5 15.9 49.7 62.6c-62.8 53.6-66.1 149.8-9.9 207.9l193.5 199.8c12.5 12.9 32.8 12.9 45.3 0l193.5-199.8c56.3-58.1 53-154.3-9.8-207.9z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tMiss\u00e3o\t\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOferecer solu\u00e7\u00f5es Cont\u00e1beis, com qualidade agilidade e confiabilidade, para satisfazer as necessidades e expectativas dos nossos clientes, fornecedores, acionistas, colaboradores, governos e sociedade em geral.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b5ed1d e-flex e-con-boxed e-con e-child\" data-id=\"5b5ed1d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-965ca26 e-flex e-con-boxed e-con e-child\" data-id=\"965ca26\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4680641 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"4680641\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-eye\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M572.52 241.4C518.29 135.59 410.93 64 288 64S57.68 135.64 3.48 241.41a32.35 32.35 0 0 0 0 29.19C57.71 376.41 165.07 448 288 448s230.32-71.64 284.52-177.41a32.35 32.35 0 0 0 0-29.19zM288 400a144 144 0 1 1 144-144 143.93 143.93 0 0 1-144 144zm0-240a95.31 95.31 0 0 0-25.31 3.79 47.85 47.85 0 0 1-66.9 66.9A95.78 95.78 0 1 0 288 160z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tVis\u00e3o\t\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tBusca incessante por solu\u00e7\u00f5es r\u00e1pidas e seguras, face \u00e0s necessidades e expectativas de nossos clientes, nosso sucesso \u00e9 uma consequ\u00eancia de satisfa\u00e7\u00e3o e confian\u00e7a de todos aqueles para os quais prestamos os nossos servi\u00e7os, raz\u00e3o pela qual, firmamos nossa consolida\u00e7\u00e3o no disputado mercado de S\u00e3o Paulo.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-031f394 e-flex e-con-boxed e-con e-child\" data-id=\"031f394\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-778e79a e-flex e-con-boxed e-con e-child\" data-id=\"778e79a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d91729e elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"d91729e\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-gem\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 0H112c-4 0-7.8 2-10 5.4L2 152.6c-2.9 4.4-2.6 10.2.7 14.2l276 340.8c4.8 5.9 13.8 5.9 18.6 0l276-340.8c3.3-4.1 3.6-9.8.7-14.2L474.1 5.4C471.8 2 468.1 0 464 0zm-19.3 48l63.3 96h-68.4l-51.7-96h56.8zm-202.1 0h90.7l51.7 96H191l51.6-96zm-111.3 0h56.8l-51.7 96H68l63.3-96zm-43 144h51.4L208 352 88.3 192zm102.9 0h193.6L288 435.3 191.2 192zM368 352l68.2-160h51.4L368 352z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tValores\t\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tProfissionalismo<br>\nRespeito<br>\nVis\u00e3o \/ Percep\u00e7\u00e3o de Neg\u00f3cios<br>\nAgilidade<br>\n\u00c9tica\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85c8ed2 e-con-full e-flex e-con e-parent\" data-id=\"85c8ed2\" data-element_type=\"container\" id=\"servicos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;opacity-tilt&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2600 131.1\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L2600 0 2600 69.1 0 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.5\" d=\"M0 0L2600 0 2600 69.1 0 69.1z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.25\" d=\"M2600 0L0 0 0 130.1 2600 69.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c99d75 e-con-full e-flex e-con e-child\" data-id=\"2c99d75\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b87edbd elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"b87edbd\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-users-cog\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M610.5 341.3c2.6-14.1 2.6-28.5 0-42.6l25.8-14.9c3-1.7 4.3-5.2 3.3-8.5-6.7-21.6-18.2-41.2-33.2-57.4-2.3-2.5-6-3.1-9-1.4l-25.8 14.9c-10.9-9.3-23.4-16.5-36.9-21.3v-29.8c0-3.4-2.4-6.4-5.7-7.1-22.3-5-45-4.8-66.2 0-3.3.7-5.7 3.7-5.7 7.1v29.8c-13.5 4.8-26 12-36.9 21.3l-25.8-14.9c-2.9-1.7-6.7-1.1-9 1.4-15 16.2-26.5 35.8-33.2 57.4-1 3.3.4 6.8 3.3 8.5l25.8 14.9c-2.6 14.1-2.6 28.5 0 42.6l-25.8 14.9c-3 1.7-4.3 5.2-3.3 8.5 6.7 21.6 18.2 41.1 33.2 57.4 2.3 2.5 6 3.1 9 1.4l25.8-14.9c10.9 9.3 23.4 16.5 36.9 21.3v29.8c0 3.4 2.4 6.4 5.7 7.1 22.3 5 45 4.8 66.2 0 3.3-.7 5.7-3.7 5.7-7.1v-29.8c13.5-4.8 26-12 36.9-21.3l25.8 14.9c2.9 1.7 6.7 1.1 9-1.4 15-16.2 26.5-35.8 33.2-57.4 1-3.3-.4-6.8-3.3-8.5l-25.8-14.9zM496 368.5c-26.8 0-48.5-21.8-48.5-48.5s21.8-48.5 48.5-48.5 48.5 21.8 48.5 48.5-21.7 48.5-48.5 48.5zM96 224c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm224 32c1.9 0 3.7-.5 5.6-.6 8.3-21.7 20.5-42.1 36.3-59.2 7.4-8 17.9-12.6 28.9-12.6 6.9 0 13.7 1.8 19.6 5.3l7.9 4.6c.8-.5 1.6-.9 2.4-1.4 7-14.6 11.2-30.8 11.2-48 0-61.9-50.1-112-112-112S208 82.1 208 144c0 61.9 50.1 112 112 112zm105.2 194.5c-2.3-1.2-4.6-2.6-6.8-3.9-8.2 4.8-15.3 9.8-27.5 9.8-10.9 0-21.4-4.6-28.9-12.6-18.3-19.8-32.3-43.9-40.2-69.6-10.7-34.5 24.9-49.7 25.8-50.3-.1-2.6-.1-5.2 0-7.8l-7.9-4.6c-3.8-2.2-7-5-9.8-8.1-3.3.2-6.5.6-9.8.6-24.6 0-47.6-6-68.5-16h-8.3C179.6 288 128 339.6 128 403.2V432c0 26.5 21.5 48 48 48h255.4c-3.7-6-6.2-12.8-6.2-20.3v-9.2zM173.1 274.6C161.5 263.1 145.6 256 128 256H64c-35.3 0-64 28.7-64 64v32c0 17.7 14.3 32 32 32h65.9c6.3-47.4 34.9-87.3 75.2-109.4z\"><\/path><\/svg><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a70646e e-con-full e-flex e-con e-child\" data-id=\"a70646e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7cc9da7 e-flex e-con-boxed e-con e-child\" data-id=\"7cc9da7\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15ed5fe elementor-widget elementor-widget-heading\" data-id=\"15ed5fe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">SERVI\u00c7OS<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bc036c elementor-widget elementor-widget-text-editor\" data-id=\"0bc036c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>Conhe\u00e7a o que fazemos<\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1951b97 e-con-full e-flex e-con e-child\" data-id=\"1951b97\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-cc6cb69 e-flex e-con-boxed e-con e-child\" data-id=\"cc6cb69\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-27acca0 e-con-full e-flex e-con e-child\" data-id=\"27acca0\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-777c953 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"777c953\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-79b2dc5 e-con-full e-flex e-con e-child\" data-id=\"79b2dc5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3134667 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3134667\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Administra\u00e7\u00e3o Empresarial<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e563495 e-con-full e-flex e-con e-child\" data-id=\"e563495\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8425ef elementor-widget elementor-widget-text-editor\" data-id=\"a8425ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Abertura de empresas (ind\u00fastria, com\u00e9rcio e servi\u00e7os), altera\u00e7\u00f5es contratuais, encerramento de atividades, regulariza\u00e7\u00e3o perante Jucesp, SRF, Sefaz, Prefeituras, Cetesb, MTB, INSS.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78acb06 e-con-full e-flex e-con e-child\" data-id=\"78acb06\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-be11b4d e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"be11b4d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-383c13f e-con-full e-flex e-con e-child\" data-id=\"383c13f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab742e5 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"ab742e5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Recursos Humanos<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64b505e e-con-full e-flex e-con e-child\" data-id=\"64b505e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd12846 elementor-widget elementor-widget-text-editor\" data-id=\"fd12846\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Coordena\u00e7\u00e3o de toda a \u00e1rea de departamento pessoal: admiss\u00e3o, rescis\u00e3o, f\u00e9rias, diss\u00eddio coletivo. Emiss\u00e3o de todos os relat\u00f3rios e guias pertinentes ao departamento. Cumprimento de todas as exig\u00eancias legais: Dirf, DCTF, Informes de Rendimentos, Caged, FGTS, entre outros.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-448abdb e-con-full e-flex e-con e-child\" data-id=\"448abdb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c4008af e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"c4008af\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-8d3d741 e-con-full e-flex e-con e-child\" data-id=\"8d3d741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2318f7 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"f2318f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consultoria e Planejamento Cont\u00e1bil<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94df0d0 e-con-full e-flex e-con e-child\" data-id=\"94df0d0\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84c3444 elementor-widget elementor-widget-text-editor\" data-id=\"84c3444\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Assessoria cont\u00e1bil para empresas de micro, pequeno, m\u00e9dio e grande portes, com apresenta\u00e7\u00e3o mensal de relat\u00f3rios oficiais (balan\u00e7o patrimonial, demonstra\u00e7\u00e3o de resultados, doar, muta\u00e7\u00e3o do patrim\u00f4nio l\u00edquido), devidamente conciliados e confrontados com os controles internos da empresa, seguindo as normas de servi\u00e7os com os documentos cont\u00e1beis.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85774f2 e-con-full e-flex e-con e-child\" data-id=\"85774f2\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-69739ad e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"69739ad\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-5865376 e-con-full e-flex e-con e-child\" data-id=\"5865376\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b02e1f0 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"b02e1f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assessoria Fiscal\/Tribut\u00e1ria<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1dea39e e-con-full e-flex e-con e-child\" data-id=\"1dea39e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c7ffb8 elementor-widget elementor-widget-text-editor\" data-id=\"6c7ffb8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Apura\u00e7\u00e3o de impostos em todos os n\u00edveis (federal, estadual e municipal). Escritura\u00e7\u00e3o eletr\u00f4nica com integra\u00e7\u00e3o completa de dados. Atendimento a fiscaliza\u00e7\u00e3o. Controle de tributa\u00e7\u00e3o e distribui\u00e7\u00e3o de lucros. Emiss\u00e3o de todos os relat\u00f3rios, livros, guias pertinentes ao Departamento Fiscal. Enquadramento de empresas e produtos segundo a legisla\u00e7\u00e3o vigente, entre outros.<br \/><br \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a86f367 e-con-full e-flex e-con e-parent\" data-id=\"a86f367\" data-element_type=\"container\" id=\"links\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-063c78a e-con-full e-flex e-con e-child\" data-id=\"063c78a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0ad6771 e-con-full e-flex e-con e-child\" data-id=\"0ad6771\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-345d008 e-con-full e-flex e-con e-child\" data-id=\"345d008\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6295ba2 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"6295ba2\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288 248v28c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-28c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm-12 72H108c-6.6 0-12 5.4-12 12v28c0 6.6 5.4 12 12 12h168c6.6 0 12-5.4 12-12v-28c0-6.6-5.4-12-12-12zm108-188.1V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V48C0 21.5 21.5 0 48 0h204.1C264.8 0 277 5.1 286 14.1L369.9 98c9 8.9 14.1 21.2 14.1 33.9zm-128-80V128h76.1L256 51.9zM336 464V176H232c-13.3 0-24-10.7-24-24V48H48v416h288z\"><\/path><\/svg><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a8f927f e-con-full e-flex e-con e-child\" data-id=\"a8f927f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c327981 e-flex e-con-boxed e-con e-child\" data-id=\"c327981\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a454639 elementor-widget elementor-widget-heading\" data-id=\"a454639\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">LINKS \u00daTEIS<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46ab4a4 elementor-widget elementor-widget-text-editor\" data-id=\"46ab4a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>Essenciais para o seu dia a dia<\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a5cee9 e-con-full e-flex e-con e-child\" data-id=\"6a5cee9\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0c1b3aa e-flex e-con-boxed e-con e-child\" data-id=\"0c1b3aa\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-39d798c e-con-full e-flex e-con e-child\" data-id=\"39d798c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcf9d60 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"fcf9d60\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/calculos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">C\u00e1lculos em atrasos<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13f5001 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"13f5001\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/crc_sescon.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">CRC's e SESCON's<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5b0cbf elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"c5b0cbf\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/indicadores.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Indicadores econ\u00f4micos<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67be59c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"67be59c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/notas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Manual de emiss\u00e3o de NF's<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45fe852 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"45fe852\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/sindicatos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Sindicatos pelo Brasil<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1ac9d3 e-con-full e-flex e-con e-child\" data-id=\"f1ac9d3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-375f8f8 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"375f8f8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/conteudo_fiscal.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Ambiente fiscal<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cad1a41 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"cad1a41\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/agendas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Agenda de obriga\u00e7\u00f5es<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ec69e elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"08ec69e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/downloads.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Central de downloads<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b06331 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"4b06331\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/documentos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Documentos cont\u00e1beis<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aed059d elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"aed059d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/jornais.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Jornais<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a1ac45 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"5a1ac45\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/contratos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Modelos de contratos e peti\u00e7\u00f5es<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-273df5f e-con-full e-flex e-con e-child\" data-id=\"273df5f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-940e926 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"940e926\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/tabelas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tabelas pr\u00e1ticas<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d643ccc elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"d643ccc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/conteudo_trabalhista.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Ambiente trabalhista<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-254702c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"254702c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/cartorios.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Cart\u00f3rios 24h<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a2ebbb elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"2a2ebbb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/eventos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Eventos e palestras<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31ebe87 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"31ebe87\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/legislacao.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Legisla\u00e7\u00e3o por assunto<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd21b1c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"fd21b1c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/regulamentos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Regulamentos<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd3751d e-con-full e-flex e-con e-child\" data-id=\"cd3751d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f797645 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"f797645\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/bolsas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Bolsas & institui\u00e7\u00f5es financeiras<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb106d0 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"bb106d0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/certidoes.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Consultas e certid\u00f5es<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-368758f elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"368758f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/gerador.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Gerador online (GPS, DARF)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a095d26 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"a095d26\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/links.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Links cont\u00e1beis<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb43417 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"bb43417\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sanfracontabilidade.com.br\/links\/siglas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Siglas e nomenclaturas<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97c5fab e-flex e-con-boxed e-con e-parent\" data-id=\"97c5fab\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c3b1757 e-con-full e-flex e-con e-child\" data-id=\"c3b1757\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3af93d elementor-widget elementor-widget-heading\" data-id=\"c3af93d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imposto do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7312f elementor-widget elementor-widget-shortcode\" data-id=\"8e7312f\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (3) - imposto - START -->\n\n\t\t\t\t\t\t<span id='csmi-3fbe08952a85e547ad48e48f50b85dcd' class='csmi csmi-bid-3 csmi-imposto'>\n\t\t\t\t\t\t\t\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>17\/08\/2026 - 2&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- EFD-Reinf;<br \/>\n- CPSS;\n<\/div>\n<\/div>\n\n\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (3) - imposto - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a9620b e-con-full e-flex e-con e-child\" data-id=\"9a9620b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18fa22c elementor-widget elementor-widget-heading\" data-id=\"18fa22c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not\u00edcias Empresariais <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e085fc7 elementor-widget elementor-widget-shortcode\" data-id=\"e085fc7\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (1) - noticias - START -->\n\n\t\t\t\t\t\t<span id='csmi-d35ef2b033f8c3c3ce151b981d77ea4a' class='csmi csmi-bid-1 csmi-noticias'>\n\t\t\t\t\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.css\" \/>\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.js\"><\/script>\n<div>14\/08\/2026 - <a data-fancybox data-src=\"#news12382\" href=\"javascript:;\" class=\"tool\" title=\"Saque do FGTS: trabalhador que n\u00e3o conseguir sacar ter\u00e1 novo caminho na Justi\u00e7a\">Saque do FGTS: trabalhador que n\u00e3o conseguir saca...<\/a><\/div> \n\t\t\t<div id=\"news12382\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Saque do FGTS: trabalhador que n\u00e3o conseguir sacar ter\u00e1 novo caminho na Justi\u00e7a<\/h2><br \/><br \/>\n\t\t\t\t<p>O Tribunal Superior do Trabalho (TST) mudou o entendimento sobre qual ramo do Judici\u00e1rio deve analisar a\u00e7\u00f5es relacionadas ao saque do Fundo de Garantia do Tempo de Servi\u00e7o (FGTS). A partir da nova orienta\u00e7\u00e3o, o caminho da a\u00e7\u00e3o ser\u00e1 definido conforme o motivo que levou o trabalhador a solicitar a libera\u00e7\u00e3o dos recursos.<div><br><\/div><div>A decis\u00e3o busca encerrar uma diverg\u00eancia que existia entre o TST e o Superior Tribunal de Justi\u00e7a (STJ) sobre a compet\u00eancia para julgar processos envolvendo a movimenta\u00e7\u00e3o das contas do FGTS.<\/div><div><br><\/div><div>Na pr\u00e1tica, situa\u00e7\u00f5es relacionadas diretamente ao contrato de trabalho continuar\u00e3o sendo analisadas pela Justi\u00e7a do Trabalho. J\u00e1 pedidos de saque decorrentes de situa\u00e7\u00f5es que n\u00e3o dependem da rela\u00e7\u00e3o de emprego dever\u00e3o ser encaminhados \u00e0 Justi\u00e7a comum.<\/div><div><br><\/div><div>Quando a a\u00e7\u00e3o vai para a Justi\u00e7a do Trabalho?<\/div><div>Pela nova orienta\u00e7\u00e3o, permanecem na Justi\u00e7a do Trabalho os casos em que a libera\u00e7\u00e3o do FGTS depende da an\u00e1lise de quest\u00f5es relacionadas ao v\u00ednculo empregat\u00edcio.<\/div><div><br><\/div><div>Entre os exemplos est\u00e3o:<\/div><div><br><\/div><div>Demiss\u00e3o sem justa causa;<\/div><div>Rescis\u00e3o indireta;<\/div><div>Rescis\u00e3o por acordo entre empregado e empregador;<\/div><div>Encerramento das atividades da empresa.<\/div><div>Nessas situa\u00e7\u00f5es, o julgamento pode exigir a an\u00e1lise de circunst\u00e2ncias relacionadas ao contrato ou ao fim da rela\u00e7\u00e3o de trabalho.<\/div><div><br><\/div><div>Quando o caso ser\u00e1 analisado pela Justi\u00e7a comum?<\/div><div>A Justi\u00e7a comum dever\u00e1 receber processos em que o direito ao saque n\u00e3o depende da an\u00e1lise do contrato de trabalho.<\/div><div><br><\/div><div>\u00c9 o caso, por exemplo, de pedidos relacionados a:<\/div><div><br><\/div><div>Aposentadoria;<\/div><div>Doen\u00e7a grave;<\/div><div>Falecimento do trabalhador;<\/div><div>Financiamento habitacional;<\/div><div>Calamidade p\u00fablica.<\/div><div>Nessas hip\u00f3teses, o juiz dever\u00e1 verificar principalmente se o trabalhador atende aos requisitos previstos na legisla\u00e7\u00e3o para movimentar a conta do FGTS.<\/div><div><br><\/div><div>Decis\u00e3o n\u00e3o muda as regras de saque<\/div><div>A mudan\u00e7a definida pelo TST n\u00e3o amplia nem reduz as hip\u00f3teses de saque do FGTS.<\/div><div><br><\/div><div>As situa\u00e7\u00f5es que permitem retirar os recursos continuam sendo aquelas previstas na legisla\u00e7\u00e3o. A altera\u00e7\u00e3o est\u00e1 relacionada exclusivamente ao ramo do Judici\u00e1rio respons\u00e1vel por analisar o processo quando o trabalhador precisa recorrer \u00e0 Justi\u00e7a para conseguir a libera\u00e7\u00e3o do dinheiro.<\/div><div><br><\/div><div>Atualmente, o FGTS pode ser movimentado em situa\u00e7\u00f5es previstas em lei, como demiss\u00e3o sem justa causa, aposentadoria, aquisi\u00e7\u00e3o da casa pr\u00f3pria, doen\u00e7as graves e calamidades, entre outras.<\/div><div><br><\/div><div>O que acontece com processos que j\u00e1 est\u00e3o na Justi\u00e7a?<\/div><div>Como o novo entendimento modifica uma posi\u00e7\u00e3o que vinha sendo adotada pelo pr\u00f3prio TST, os ministros estabeleceram uma regra de transi\u00e7\u00e3o.<\/div><div><br><\/div><div>Os processos que j\u00e1 haviam recebido senten\u00e7a de m\u00e9rito at\u00e9 a publica\u00e7\u00e3o do ac\u00f3rd\u00e3o permanecer\u00e3o na Justi\u00e7a do Trabalho at\u00e9 o encerramento, inclusive durante a fase de execu\u00e7\u00e3o.<\/div><div><br><\/div><div>Os demais processos dever\u00e3o seguir a nova divis\u00e3o de compet\u00eancia estabelecida pelo tribunal.<\/div><div><br><\/div><div>A medida busca evitar que trabalhadores e partes envolvidas sejam prejudicados pela mudan\u00e7a de entendimento e, ao mesmo tempo, estabelecer um crit\u00e9rio mais claro para novos processos.<\/div><div><br><\/div><div>Mais seguran\u00e7a para trabalhadores<\/div><div>Segundo o TST, a principal consequ\u00eancia da decis\u00e3o \u00e9 aumentar a seguran\u00e7a jur\u00eddica e reduzir d\u00favidas sobre qual Justi\u00e7a deve analisar cada pedido relacionado ao FGTS.<\/div><div><br><\/div><div>Com a defini\u00e7\u00e3o, o trabalhador que tiver o saque negado e precisar buscar uma decis\u00e3o judicial dever\u00e1 observar primeiro qual \u00e9 a origem do direito ao saque. Se a quest\u00e3o estiver diretamente relacionada ao contrato de trabalho, a a\u00e7\u00e3o permanece na Justi\u00e7a do Trabalho. Se o pedido decorrer de uma situa\u00e7\u00e3o independente do v\u00ednculo empregat\u00edcio, o processo dever\u00e1 tramitar na Justi\u00e7a comum._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>14\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>14\/08\/2026 - <a data-fancybox data-src=\"#news12383\" href=\"javascript:;\" class=\"tool\" title=\"C\u00e2mara aprova projeto que permite descontar aluguel diretamente do sal\u00e1rio\">C\u00e2mara aprova projeto que permite descontar alugu...<\/a><\/div> \n\t\t\t<div id=\"news12383\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>C\u00e2mara aprova projeto que permite descontar aluguel diretamente do sal\u00e1rio<\/h2><br \/><br \/>\n\t\t\t\t<p>A C\u00e2mara dos Deputados aprovou nesta quarta-feira (12) o Projeto de Lei 462\/2011, que cria a possibilidade de utilizar a consigna\u00e7\u00e3o em folha de pagamento para garantir o aluguel de im\u00f3veis residenciais. Pelo texto aprovado, o valor destinado ao aluguel e aos encargos da moradia n\u00e3o poder\u00e1 ultrapassar 30% do limite consign\u00e1vel. A proposta, apresentada em 2011, segue agora para an\u00e1lise do Senado Federal.<div><br><\/div><div>A nova modalidade poder\u00e1 ser utilizada por empregados privados, servidores p\u00fablicos, aposentados e pensionistas. Com o desconto realizado diretamente na folha, o projeto estabelece uma alternativa para o pagamento do aluguel sem a necessidade de apresentar fiador ou realizar dep\u00f3sito cau\u00e7\u00e3o, conforme as condi\u00e7\u00f5es previstas na proposta.<\/div><div><br><\/div><div>A mat\u00e9ria foi apresentada pelo deputado Julio Lopes (PP-RJ) e permaneceu em tramita\u00e7\u00e3o na C\u00e2mara desde 2011. Ap\u00f3s a aprova\u00e7\u00e3o da reda\u00e7\u00e3o final, o projeto foi encaminhado ao Senado Federal.<\/div><div><br><\/div><div>Como funcionar\u00e1 a consigna\u00e7\u00e3o do aluguel<\/div><div>O projeto permite que o aluguel seja descontado diretamente da remunera\u00e7\u00e3o do locat\u00e1rio. O texto aprovado estabelece que o valor consign\u00e1vel para aluguel e encargos da moradia n\u00e3o poder\u00e1 superar 30%, considerando o limite de consigna\u00e7\u00e3o previsto na legisla\u00e7\u00e3o.<\/div><div><br><\/div><div>A proposta tamb\u00e9m permite que mais de um locat\u00e1rio participe da consigna\u00e7\u00e3o para alcan\u00e7ar o valor total do aluguel. Dessa forma, os descontos poder\u00e3o ser realizados diretamente na folha de pagamento de mais de um trabalhador.<\/div><div><br><\/div><div>A modalidade poder\u00e1 ser utilizada por empregados privados e servidores p\u00fablicos, al\u00e9m de aposentados e pensionistas. O objetivo apresentado pelo autor do projeto \u00e9 oferecer uma alternativa de garantia ao propriet\u00e1rio diante do risco de inadimpl\u00eancia.<\/div><div><br><\/div><div>Com a utiliza\u00e7\u00e3o da consigna\u00e7\u00e3o, o pagamento do aluguel passa a contar com o desconto direto na folha como mecanismo de garantia previsto no contrato. A medida tamb\u00e9m dispensa, conforme o texto-base, a necessidade de o locat\u00e1rio buscar fiador ou realizar dep\u00f3sito cau\u00e7\u00e3o para essa finalidade.<\/div><div><br><\/div><div>Projeto prev\u00ea regras para transfer\u00eancia de trabalhador<\/div><div>O texto aprovado tamb\u00e9m estabelece uma regra espec\u00edfica para situa\u00e7\u00f5es em que o locat\u00e1rio precise mudar de endere\u00e7o em raz\u00e3o de uma transfer\u00eancia determinada pelo empregador.<\/div><div><br><\/div><div>Nessa situa\u00e7\u00e3o, o locat\u00e1rio n\u00e3o precisar\u00e1 pagar multa pela devolu\u00e7\u00e3o antecipada do im\u00f3vel. A regra est\u00e1 relacionada aos contratos firmados utilizando a modalidade de consigna\u00e7\u00e3o prevista no projeto.<\/div><div><br><\/div><div>A proposta tamb\u00e9m estabelece que os im\u00f3veis poder\u00e3o ser retomados do contrato de aluguel quando houver o encerramento do contrato de trabalho.<\/div><div><br><\/div><div>Assim, al\u00e9m das regras relacionadas ao desconto do aluguel, o projeto estabelece disposi\u00e7\u00f5es espec\u00edficas para situa\u00e7\u00f5es envolvendo a rela\u00e7\u00e3o de trabalho do locat\u00e1rio e a continuidade do contrato de loca\u00e7\u00e3o.<\/div><div><br><\/div><div>Proposta segue para an\u00e1lise do Senado<\/div><div>A aprova\u00e7\u00e3o da C\u00e2mara encerra a etapa de an\u00e1lise do projeto na Casa, mas n\u00e3o significa que a nova modalidade j\u00e1 esteja em vigor. A mat\u00e9ria foi encaminhada ao Senado Federal para continuidade da tramita\u00e7\u00e3o.<\/div><div><br><\/div><div>O PL 462\/2011 foi apresentado em 16 de fevereiro de 2011 e tem como ementa a institui\u00e7\u00e3o da consigna\u00e7\u00e3o em folha de pagamento de alugu\u00e9is residenciais. A proposta altera a Lei n\u00ba 8.245\/1991, conhecida como Lei do Inquilinato.<\/div><div><br><\/div><div>Na sess\u00e3o de 12 de agosto, a C\u00e2mara aprovou uma subemenda substitutiva ao projeto e, em seguida, a reda\u00e7\u00e3o final. Com isso, a mat\u00e9ria passou a tramitar como PL 462-C\/2011 e foi encaminhada ao Senado.<\/div><div><br><\/div><div>Caso a proposta avance nas pr\u00f3ximas etapas, as regras aprovadas pela C\u00e2mara poder\u00e3o criar uma nova modalidade de garantia para contratos de aluguel residencial, baseada no desconto do valor diretamente na folha de pagamento do locat\u00e1rio._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>14\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>13\/08\/2026 - <a data-fancybox data-src=\"#news12378\" href=\"javascript:;\" class=\"tool\" title=\"NR-1 psicossocial: o STF lembrou que empresa n\u00e3o pode ser multada por adivinha\u00e7\u00e3o\">NR-1 psicossocial: o STF lembrou que empresa n\u00e3o ...<\/a><\/div> \n\t\t\t<div id=\"news12378\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>NR-1 psicossocial: o STF lembrou que empresa n\u00e3o pode ser multada por adivinha\u00e7\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>A decis\u00e3o do ministro Andr\u00e9 Mendon\u00e7a, na ADPF 1.316, \u00e9 desse \u00faltimo tipo. Ela n\u00e3o acabou com a NR-1. N\u00e3o revogou a preocupa\u00e7\u00e3o com sa\u00fade mental no trabalho. N\u00e3o autorizou empresas a ignorarem riscos psicossociais. Nada disso. O que a decis\u00e3o fez foi muito mais simples \u2014 e, por isso mesmo, t\u00e3o necess\u00e1rio: afirmou que o Estado n\u00e3o pode multar uma empresa com base em uma obriga\u00e7\u00e3o que ele pr\u00f3prio ainda n\u00e3o conseguiu explicar com precis\u00e3o m\u00ednima.<div><br><\/div><div>Parece b\u00e1sico. Mas, no Brasil, o b\u00e1sico frequentemente precisa subir ao Supremo.<\/div><div><br><\/div><div>A controv\u00e9rsia envolve a altera\u00e7\u00e3o da NR-1 promovida pela Portaria MTE n\u00ba 1.419\/2024, que incluiu os fatores de risco psicossociais relacionados ao trabalho no gerenciamento de riscos ocupacionais. Em tese, o tema \u00e9 leg\u00edtimo. Ningu\u00e9m s\u00e9rio sustenta que sa\u00fade mental deva ser ignorada. Ambientes de trabalho desorganizados, metas imposs\u00edveis, ass\u00e9dio, press\u00e3o desmedida e jornadas incompat\u00edveis com a realidade humana podem, sim, gerar adoecimento. Isso \u00e9 evidente.<\/div><div><br><\/div><div>O problema come\u00e7a quando uma pauta leg\u00edtima vira um instrumento sancionat\u00f3rio mal calibrado. E, no caso da NR-1 psicossocial, o risco era exatamente esse: transformar uma pol\u00edtica de preven\u00e7\u00e3o em uma m\u00e1quina de autua\u00e7\u00e3o por conceitos abertos, metodologia indefinida e crit\u00e9rios que pareciam depender mais da cabe\u00e7a do fiscal do que do texto normativo.<\/div><div><br><\/div><div>A ADPF ajuizada pela CONFENEN questionou justamente esse ponto. Foram impugnados, entre outros atos, os itens 1.5.3.1.4, 1.5.3.2.1, 1.5.4.4.2.1, 1.5.4.4.2.2 e 1.5.4.4.5.3 da NR-1, na reda\u00e7\u00e3o dada pela Portaria MTE n\u00ba 1.419\/2024, na parte em que poderiam servir de fundamento para autua\u00e7\u00f5es, multas, notifica\u00e7\u00f5es punitivas ou outras medidas coercitivas relacionadas a fatores psicossociais.<\/div><div><br><\/div><div>Em linguagem menos burocr\u00e1tica: a a\u00e7\u00e3o n\u00e3o disse \u201cn\u00e3o cuidem de sa\u00fade mental\u201d. Disse: \u201cantes de multar, expliquem exatamente qual \u00e9 a regra do jogo\u201d.<\/div><div><br><\/div><div>E aqui est\u00e1 o ponto central da decis\u00e3o. O ministro Andr\u00e9 Mendon\u00e7a reconheceu que havia d\u00favida objetiva sobre quais condutas empresariais poderiam ser consideradas suficientes ou insuficientes para fins de puni\u00e7\u00e3o. Em outras palavras, a empresa deveria identificar, avaliar, documentar e gerenciar riscos psicossociais, mas sem saber, com seguran\u00e7a, qual metodologia bastaria, qual documento seria aceito, quando a Avalia\u00e7\u00e3o Ergon\u00f4mica Preliminar seria suficiente, quando a An\u00e1lise Ergon\u00f4mica do Trabalho seria exig\u00edvel, quais dados poderiam ser utilizados e quais crit\u00e9rios seriam aplicados pela fiscaliza\u00e7\u00e3o.<\/div><div><br><\/div><div>\u00c9 a velha criatividade regulat\u00f3ria brasileira: primeiro se exige; depois se interpreta; em seguida se multa; e, por fim, talvez se explique.<\/div><div><br><\/div><div>A decis\u00e3o interrompeu essa sequ\u00eancia. E fez bem.<\/div><div><br><\/div><div>Um dos aspectos mais importantes do caso est\u00e1 na cr\u00edtica \u00e0 chamada baixa densidade normativa. Esse termo pode parecer t\u00e9cnico, mas a ideia \u00e9 simples: uma norma que pode gerar multa precisa ser clara o suficiente para que o destinat\u00e1rio saiba, antes da fiscaliza\u00e7\u00e3o, o que deve fazer. N\u00e3o basta dizer que a empresa precisa \u201cgerenciar riscos psicossociais\u201d se n\u00e3o houver par\u00e2metros objetivos para saber quando esse gerenciamento ser\u00e1 considerado adequado.<\/div><div><br><\/div><div>Empresa n\u00e3o \u00e9 cartomante. RH n\u00e3o \u00e9 or\u00e1culo. Contador n\u00e3o trabalha com bola de cristal. E departamento jur\u00eddico n\u00e3o tem obriga\u00e7\u00e3o de adivinhar a metodologia que, meses depois, ser\u00e1 considerada correta por uma autoridade p\u00fablica.<\/div><div><br><\/div><div>A situa\u00e7\u00e3o se torna ainda mais curiosa quando se observa que o pr\u00f3prio material orientativo do MTE reconhece que n\u00e3o h\u00e1 uma metodologia \u00fanica obrigat\u00f3ria. A empresa poderia escolher ferramentas e t\u00e9cnicas adequadas \u00e0 sua realidade, porte, estrutura e atividade. At\u00e9 a\u00ed, \u00f3timo. O problema \u00e9 que liberdade metodol\u00f3gica com risco de puni\u00e7\u00e3o retroativa vira uma armadilha elegante: a empresa escolhe livremente, mas pode ser multada porque a escolha livre n\u00e3o coincidiu com a prefer\u00eancia posterior da fiscaliza\u00e7\u00e3o.<\/div><div><br><\/div><div>Isso n\u00e3o \u00e9 regula\u00e7\u00e3o moderna. \u00c9 inseguran\u00e7a jur\u00eddica com crach\u00e1.<\/div><div><br><\/div><div>Outro ponto sens\u00edvel est\u00e1 na rela\u00e7\u00e3o entre NR-1, NR-17, AEP e AET. A norma remete \u00e0s condi\u00e7\u00f5es de trabalho e aos fatores ergon\u00f4micos, inclusive psicossociais. Mas n\u00e3o resolve, com a objetividade necess\u00e1ria, quando uma an\u00e1lise preliminar basta e quando uma an\u00e1lise ergon\u00f4mica aprofundada passa a ser exig\u00edvel. Tamb\u00e9m n\u00e3o define, com seguran\u00e7a, quando as medidas adotadas pela empresa ser\u00e3o consideradas suficientes.<\/div><div><br><\/div><div>O resultado pr\u00e1tico poderia ser perverso: qualquer desconforto, afastamento, atestado, reclama\u00e7\u00e3o ou narrativa individual poderia, em tese, ser usado como ponto de partida para questionar todo o sistema empresarial de preven\u00e7\u00e3o. E, em casos mais graves, haveria o risco de transformar o empregador em uma esp\u00e9cie de segurador universal da subjetividade humana.<\/div><div><br><\/div><div>\u00c9 claro que a empresa deve atuar sobre fatores relacionados ao trabalho. Mas ela n\u00e3o controla todos os dramas da vida privada, todas as vulnerabilidades individuais, todos os conflitos familiares, todas as predisposi\u00e7\u00f5es cl\u00ednicas, todos os fatores sociais e todos os acontecimentos externos que atravessam a sa\u00fade mental de uma pessoa. Exigir preven\u00e7\u00e3o no ambiente de trabalho \u00e9 leg\u00edtimo. Transformar a empresa em respons\u00e1vel autom\u00e1tica por todo sofrimento ps\u00edquico \u00e9 outra coisa \u2014 e bem diferente.<\/div><div><br><\/div><div>A decis\u00e3o tamb\u00e9m toca, ainda que de forma indireta, em um tema essencial para contadores, gestores e empres\u00e1rios: documenta\u00e7\u00e3o. A nova NR-1 exige que a organiza\u00e7\u00e3o documente crit\u00e9rios, grada\u00e7\u00f5es de severidade e probabilidade, n\u00edveis de risco, classifica\u00e7\u00e3o e tomada de decis\u00e3o. Em tese, isso faz sentido. O problema \u00e9 exigir documenta\u00e7\u00e3o sem dizer claramente qual padr\u00e3o documental ser\u00e1 suficiente para evitar uma autua\u00e7\u00e3o.<\/div><div><br><\/div><div>Em mat\u00e9ria sancionat\u00f3ria, \u201cfa\u00e7a alguma coisa e depois veremos se gostamos\u201d n\u00e3o \u00e9 crit\u00e9rio jur\u00eddico. \u00c9 convite ao lit\u00edgio.<\/div><div><br><\/div><div>Por isso, a decis\u00e3o de Andr\u00e9 Mendon\u00e7a foi equilibrada. Ela n\u00e3o suspendeu integralmente a NR-1. As diretrizes gerais continuam v\u00e1lidas. As empresas devem continuar tratando o tema com seriedade. A fiscaliza\u00e7\u00e3o orientativa, as recomenda\u00e7\u00f5es e as medidas informativas permanecem poss\u00edveis. San\u00e7\u00f5es com base em outras normas de sa\u00fade e seguran\u00e7a do trabalho tamb\u00e9m n\u00e3o foram proibidas.<\/div><div><br><\/div><div>O que ficou suspenso, por 90 dias, foi a efic\u00e1cia sancionadora dos itens impugnados, na parte relacionada aos fatores de risco psicossociais. Al\u00e9m disso, eventuais san\u00e7\u00f5es j\u00e1 aplicadas com fundamento nesses itens tamb\u00e9m ficam suspensas durante as tratativas conciliat\u00f3rias. Os autos foram encaminhados ao NUSOL\/STF para tentativa de concilia\u00e7\u00e3o, com o objetivo de dar maior objetividade e densidade normativa \u00e0s regras.<\/div><div><br><\/div><div>Traduzindo: o Supremo n\u00e3o deu f\u00e9rias \u00e0 empresa. Deu um freio no voluntarismo punitivo.<\/div><div><br><\/div><div>E esse freio era necess\u00e1rio.<\/div><div><br><\/div><div>Para o empres\u00e1rio, a decis\u00e3o traz al\u00edvio, mas n\u00e3o autoriza in\u00e9rcia. O pior erro agora seria interpretar a liminar como uma licen\u00e7a para nada fazer. A leitura correta \u00e9 outra: a empresa deve continuar estruturando seu gerenciamento de riscos, revisando o PGR, avaliando a organiza\u00e7\u00e3o do trabalho, documentando crit\u00e9rios, treinando lideran\u00e7as, criando canais internos, tratando den\u00fancias e adotando medidas proporcionais. Mas deve fazer isso com racionalidade, sem p\u00e2nico e sem comprar solu\u00e7\u00f5es m\u00e1gicas vendidas como \u201cblindagem definitiva contra a NR-1\u201d.<\/div><div><br><\/div><div>Ali\u00e1s, vale um alerta: sempre que surge uma norma aberta, surge tamb\u00e9m uma ind\u00fastria da urg\u00eancia. Consultorias aparecem prometendo checklists milagrosos, selos de conformidade, diagn\u00f3sticos definitivos e metodologias infal\u00edveis. Tudo, evidentemente, com prazo curt\u00edssimo e pre\u00e7o compat\u00edvel com o medo gerado. A decis\u00e3o do STF ajuda a recolocar as coisas no lugar. N\u00e3o existe, at\u00e9 aqui, metodologia \u00fanica obrigat\u00f3ria. E se n\u00e3o existe metodologia obrigat\u00f3ria, n\u00e3o faz sentido transformar uma ferramenta privada em passaporte universal contra autua\u00e7\u00e3o.<\/div><div><br><\/div><div>Para os profissionais da contabilidade, o tema \u00e9 ainda mais relevante. A NR-1 psicossocial deixou de ser assunto apenas de jur\u00eddico, RH ou seguran\u00e7a do trabalho. Ela entrou no radar da gest\u00e3o empresarial. Afeta custos, contratos com consultorias, provis\u00f5es, governan\u00e7a, documenta\u00e7\u00e3o, auditorias internas e at\u00e9 a forma como pequenas e m\u00e9dias empresas organizam suas rotinas.<\/div><div><br><\/div><div>O contador que assessora empresas precisa transmitir uma mensagem s\u00f3bria: a liminar reduz o risco sancionat\u00f3rio imediato, mas n\u00e3o elimina a necessidade de organiza\u00e7\u00e3o. O cliente deve ser orientado a construir evid\u00eancias de boa-f\u00e9, proporcionalidade e dilig\u00eancia. Em portugu\u00eas claro: n\u00e3o basta dizer que cumpre; \u00e9 preciso conseguir demonstrar que tentou cumprir de modo razo\u00e1vel, compat\u00edvel com seu porte, sua atividade e sua estrutura.<\/div><div><br><\/div><div>A decis\u00e3o tamb\u00e9m tem um m\u00e9rito institucional importante: ela separa prote\u00e7\u00e3o do trabalhador de arbitrariedade contra a empresa. Esse \u00e9 talvez o ponto mais inc\u00f4modo para parte do debate p\u00fablico. No Brasil, muitas vezes se tenta vender a ideia de que defender seguran\u00e7a jur\u00eddica empresarial seria o mesmo que ser contra direitos sociais. \u00c9 uma falsa oposi\u00e7\u00e3o.<\/div><div><br><\/div><div>Empresa forte, previs\u00edvel e juridicamente segura tamb\u00e9m protege emprego. Sem empresa, n\u00e3o h\u00e1 folha de pagamento. Sem folha, n\u00e3o h\u00e1 sal\u00e1rio. Sem sal\u00e1rio, n\u00e3o h\u00e1 contribui\u00e7\u00e3o previdenci\u00e1ria, FGTS, tributo, consumo, investimento ou pol\u00edtica social que pare em p\u00e9. A defesa da empresa n\u00e3o \u00e9 um capricho ideol\u00f3gico; \u00e9 uma condi\u00e7\u00e3o de funcionamento da economia real.<\/div><div><br><\/div><div>A decis\u00e3o de Andr\u00e9 Mendon\u00e7a, portanto, n\u00e3o nega a import\u00e2ncia da sa\u00fade mental. Ela nega a ideia de que sa\u00fade mental possa ser protegida por multas baseadas em crit\u00e9rios nebulosos. Boa inten\u00e7\u00e3o n\u00e3o substitui legalidade. Preven\u00e7\u00e3o n\u00e3o autoriza improviso sancionat\u00f3rio. E norma regulamentadora n\u00e3o pode funcionar como cheque em branco para o Estado completar, na fiscaliza\u00e7\u00e3o, aquilo que n\u00e3o escreveu adequadamente na regula\u00e7\u00e3o.<\/div><div><br><\/div><div>O recado \u00e9 simples: se o Poder P\u00fablico quer exigir, deve normatizar. Se quer punir, deve definir. Se quer fiscalizar, deve apresentar crit\u00e9rios. Se quer cobrar metodologia, deve dizer qual, quando e por qu\u00ea. E se quer proteger a sa\u00fade mental \u2014 objetivo leg\u00edtimo e necess\u00e1rio \u2014 deve faz\u00ea-lo sem transformar a empresa em r\u00e9 permanente de uma obriga\u00e7\u00e3o sem contornos.<\/div><div><br><\/div><div>A ironia \u00e9 que a decis\u00e3o precisou lembrar algo elementar: em um Estado de Direito, a empresa s\u00f3 pode ser punida por descumprir uma regra cognosc\u00edvel, objetiva e previamente estabelecida. N\u00e3o por falhar em satisfazer uma expectativa administrativa que ainda est\u00e1 em processo de elabora\u00e7\u00e3o.<\/div><div><br><\/div><div>No fim, a ADPF 1.316 colocou a NR-1 psicossocial diante de uma pergunta inc\u00f4moda: queremos uma pol\u00edtica p\u00fablica s\u00e9ria de preven\u00e7\u00e3o ou apenas mais uma avenida para autua\u00e7\u00f5es criativas?<\/div><div><br><\/div><div>Se a resposta for a primeira, a decis\u00e3o de Andr\u00e9 Mendon\u00e7a ajuda. Se for a segunda, atrapalha bastante._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>13\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>13\/08\/2026 - <a data-fancybox data-src=\"#news12379\" href=\"javascript:;\" class=\"tool\" title=\"Ass\u00e9dio Sexual no Trabalho: o que a empresa deve fazer quando recebe uma den\u00fancia?\">Ass\u00e9dio Sexual no Trabalho: o que a empresa deve ...<\/a><\/div> \n\t\t\t<div id=\"news12379\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Ass\u00e9dio Sexual no Trabalho: o que a empresa deve fazer quando recebe uma den\u00fancia?<\/h2><br \/><br \/>\n\t\t\t\t<p>Receber uma den\u00fancia de ass\u00e9dio sexual exige aten\u00e7\u00e3o e responsabilidade por parte da empresa. Mas, afinal, quais devem ser os primeiros passos diante de uma acusa\u00e7\u00e3o? No epis\u00f3dio de hoje, vamos entender como esse tipo de situa\u00e7\u00e3o deve ser conduzido no ambiente corporativo._  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>13\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>12\/08\/2026 - <a data-fancybox data-src=\"#news12374\" href=\"javascript:;\" class=\"tool\" title=\"Fisco lan\u00e7a Emissor Web para impulsionar preenchimento de IBS e CBS\">Fisco lan\u00e7a Emissor Web para impulsionar preenchi...<\/a><\/div> \n\t\t\t<div id=\"news12374\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Fisco lan\u00e7a Emissor Web para impulsionar preenchimento de IBS e CBS<\/h2><br \/><br \/>\n\t\t\t\t<p>A Receita Federal e o Comit\u00ea Gestor do IBS disponibilizaram, nesta segunda-feira (10), o Emissor Web da Nota Fiscal de Servi\u00e7os Eletr\u00f4nica (NFS-e) com campos espec\u00edficos para o Imposto sobre Bens e Servi\u00e7os (IBS) e a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS). A ferramenta foi lan\u00e7ada para ampliar o preenchimento das informa\u00e7\u00f5es dos novos tributos nos documentos fiscais, especialmente entre empresas que utilizam o emissor web.<div><br><\/div><div>A NFS-e est\u00e1 entre os documentos fiscais que apresentam maior atraso no preenchimento dos campos de IBS e CBS. Segundo dados da Receita Federal citados na mat\u00e9ria-base, 44% das notas n\u00e3o tiveram os novos campos preenchidos nos 30 dias anteriores ao levantamento.<\/div><div><br><\/div><div>O lan\u00e7amento do emissor web busca alcan\u00e7ar principalmente empresas menores, que possuem menos recursos tecnol\u00f3gicos ou sistemas pr\u00f3prios de emiss\u00e3o. De acordo com avalia\u00e7\u00f5es internas do Fisco, esse grupo apresenta os menores \u00edndices de conformidade no preenchimento das informa\u00e7\u00f5es relacionadas ao IBS e \u00e0 CBS.<\/div><div><br><\/div><div>Al\u00e9m da disponibiliza\u00e7\u00e3o da ferramenta, a Receita Federal informou que j\u00e1 notificou contribuintes que ainda n\u00e3o realizaram o preenchimento dos novos tributos nos documentos fiscais.<\/div><div><br><\/div><div>A ferramenta foi disponibilizada pela Receita Federal e pelo Comit\u00ea Gestor do IBS como uma alternativa para facilitar a inclus\u00e3o dos dados relacionados aos novos tributos nos documentos fiscais.<\/div><div><br><\/div><div>A iniciativa ocorre durante o processo de adapta\u00e7\u00e3o dos contribuintes \u00e0s novas exig\u00eancias relacionadas \u00e0 Reforma Tribut\u00e1ria. Nesse contexto, a NFS-e aparece como um dos documentos com maior n\u00edvel de atraso no preenchimento das informa\u00e7\u00f5es de IBS e CBS.<\/div><div><br><\/div><div>O foco da nova ferramenta est\u00e1 especialmente nos contribuintes que dependem do emissor web para gerar seus documentos fiscais e que podem enfrentar maiores dificuldades para adaptar sistemas pr\u00f3prios ou solu\u00e7\u00f5es tecnol\u00f3gicas.<\/div><div><br><\/div><div>Receita Federal notificou contribuintes<\/div><div>Al\u00e9m de disponibilizar a nova ferramenta, a Receita Federal informou que notificou contribuintes que ainda n\u00e3o realizaram o preenchimento dos campos referentes ao IBS e \u00e0 CBS nos documentos fiscais.<\/div><div><br><\/div><div>As notifica\u00e7\u00f5es fazem parte do acompanhamento realizado pelo Fisco sobre a adapta\u00e7\u00e3o dos contribuintes \u00e0s novas informa\u00e7\u00f5es exigidas.<\/div><div><br><\/div><div>A atua\u00e7\u00e3o ocorre em um cen\u00e1rio no qual uma parcela relevante das NFS-e ainda n\u00e3o apresenta os dados dos novos tributos, conforme os dados mencionados pela Receita Federal.<\/div><div><br><\/div><div>Com a disponibiliza\u00e7\u00e3o do Emissor Web e a comunica\u00e7\u00e3o aos contribuintes, o Fisco busca ampliar a conformidade no preenchimento das informa\u00e7\u00f5es de IBS e CBS nas NFS-e.<\/div><div><br><\/div><div>O que muda para as empresas<\/div><div>Para as empresas que utilizam o Emissor Web da NFS-e, a principal mudan\u00e7a \u00e9 a possibilidade de preencher diretamente na ferramenta os campos destinados ao IBS e \u00e0 CBS durante a emiss\u00e3o dos documentos fiscais.<\/div><div><br><\/div><div>A atualiza\u00e7\u00e3o \u00e9 especialmente relevante para empresas menores, que est\u00e3o entre os contribuintes com menor \u00edndice de conformidade no preenchimento dessas informa\u00e7\u00f5es e que possuem menos recursos tecnol\u00f3gicos ou sistemas pr\u00f3prios de emiss\u00e3o.<\/div><div><br><\/div><div>Com a nova funcionalidade, esses contribuintes passam a contar com uma ferramenta espec\u00edfica para informar os novos tributos. Al\u00e9m disso, empresas que ainda n\u00e3o realizaram o preenchimento podem ser notificadas pela Receita Federal sobre a necessidade de regulariza\u00e7\u00e3o._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>12\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>12\/08\/2026 - <a data-fancybox data-src=\"#news12375\" href=\"javascript:;\" class=\"tool\" title=\"Simples Nacional poder\u00e1 ter IBS e CBS quitados automaticamente pelo split payment em 2027\">Simples Nacional poder\u00e1 ter IBS e CBS quitados au...<\/a><\/div> \n\t\t\t<div id=\"news12375\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Simples Nacional poder\u00e1 ter IBS e CBS quitados automaticamente pelo split payment em 2027<\/h2><br \/><br \/>\n\t\t\t\t<p>As empresas optantes pelo Simples Nacional poder\u00e3o ter d\u00e9bitos do Imposto sobre Bens e Servi\u00e7os (IBS) e da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) recolhidos e quitados automaticamente no momento da liquida\u00e7\u00e3o financeira das transa\u00e7\u00f5es, por meio do chamado split payment, a partir de 2027.<div><br><\/div><div>A possibilidade consta na Resolu\u00e7\u00e3o CGSN n\u00ba 190\/2026, publicada nesta segunda-feira (10) no Di\u00e1rio Oficial da Uni\u00e3o (DOU), que promove uma s\u00e9rie de altera\u00e7\u00f5es nas regras do Simples Nacional e do Microempreendedor Individual (MEI) para adequa\u00e7\u00e3o \u00e0 Reforma Tribut\u00e1ria do consumo.<\/div><div><br><\/div><div>Al\u00e9m do split payment, a regulamenta\u00e7\u00e3o detalha como IBS e CBS ser\u00e3o incorporados ao regime simplificado, estabelece regras para empresas que optarem por recolher os novos tributos pelo regime regular \u2014 o chamado Simples h\u00edbrido \u2014 e disciplina cr\u00e9ditos, sublimites e a transi\u00e7\u00e3o que ocorrer\u00e1 at\u00e9 2033.<\/div><div><br><\/div><div>As altera\u00e7\u00f5es produzir\u00e3o efeitos, em sua maioria, a partir de 1\u00ba de janeiro de 2027.<\/div><div><br><\/div><div>Como funcionar\u00e1 o split payment no Simples Nacional?<\/div><div>O split payment \u00e9 um mecanismo que permite a separa\u00e7\u00e3o do valor do tributo no momento da liquida\u00e7\u00e3o financeira da opera\u00e7\u00e3o.<\/div><div><br><\/div><div>Com a regulamenta\u00e7\u00e3o, os valores de IBS e CBS devidos por empresas enquadradas no Simples poder\u00e3o ser recolhidos e utilizados para quitar os respectivos d\u00e9bitos automaticamente durante a liquida\u00e7\u00e3o da transa\u00e7\u00e3o.<\/div><div><br><\/div><div>Na pr\u00e1tica, parte do valor correspondente aos tributos poder\u00e1 ser direcionada ao pagamento do IBS e da CBS, em vez de todo o montante da opera\u00e7\u00e3o passar primeiro pelo caixa da empresa para somente depois ocorrer o recolhimento.<\/div><div><br><\/div><div>A resolu\u00e7\u00e3o tamb\u00e9m prev\u00ea outras formas de extin\u00e7\u00e3o dos d\u00e9bitos de IBS e CBS apurados no regime.<\/div><div><br><\/div><div>Al\u00e9m do recolhimento pelo Simples Nacional e do split payment, os valores poder\u00e3o ser extintos mediante recolhimento realizado pelo pr\u00f3prio adquirente do bem ou servi\u00e7o, nas situa\u00e7\u00f5es previstas pelas novas regras.<\/div><div><br><\/div><div>IBS e CBS entram no Simples Nacional<\/div><div>A Resolu\u00e7\u00e3o CGSN n\u00ba 190\/2026 inclui formalmente IBS e CBS entre os tributos abrangidos pelo recolhimento mensal do Simples Nacional.<\/div><div><br><\/div><div>Isso significa que permanecer no regime simplificado n\u00e3o implicar\u00e1, automaticamente, retirar os dois novos tributos do DAS.<\/div><div><br><\/div><div>A empresa poder\u00e1 seguir no modelo tradicional, com IBS e CBS integrados ao regime \u00fanico, ou optar pela apura\u00e7\u00e3o dos dois tributos pelas regras do regime regular.<\/div><div><br><\/div><div>\u00c9 justamente da\u00ed que surge uma das decis\u00f5es mais importantes trazidas pela Reforma Tribut\u00e1ria para as micro e pequenas empresas.<\/div><div><br><\/div><div>Simples tradicional ou h\u00edbrido: qual \u00e9 a diferen\u00e7a?<\/div><div>A regulamenta\u00e7\u00e3o permite que empresas optantes pelo Simples Nacional escolham recolher IBS e CBS fora do regime simplificado.<\/div><div><br><\/div><div>Na pr\u00e1tica, passam a existir duas possibilidades.<\/div><div><br><\/div><div>Simples tradicional: a empresa permanece no modelo do regime simplificado, incluindo IBS e CBS no recolhimento realizado pelo Simples Nacional.<\/div><div><br><\/div><div>Simples h\u00edbrido: a empresa continua enquadrada no Simples para os demais tributos abrangidos pelo regime, mas passa a apurar e recolher IBS e CBS pelas regras gerais aplic\u00e1veis aos novos impostos.<\/div><div><br><\/div><div>Quando houver op\u00e7\u00e3o pelo regime regular, as parcelas correspondentes ao IBS e \u00e0 CBS ser\u00e3o deduzidas do valor devido no DAS.<\/div><div><br><\/div><div>Essa dedu\u00e7\u00e3o, entretanto, n\u00e3o elimina a obriga\u00e7\u00e3o de calcular e recolher os dois tributos de acordo com as regras gerais.<\/div><div><br><\/div><div>Quando a empresa poder\u00e1 optar pelo Simples h\u00edbrido?<\/div><div>A op\u00e7\u00e3o pelo regime regular de IBS e CBS ter\u00e1 validade semestral e ser\u00e1 irretrat\u00e1vel durante o respectivo per\u00edodo.<\/div><div><br><\/div><div>Para produzir efeitos no primeiro semestre, a op\u00e7\u00e3o dever\u00e1 ser realizada entre 1\u00ba e 30 de setembro do ano anterior, passando a valer em 1\u00ba de janeiro.<\/div><div><br><\/div><div>Para o segundo semestre, o prazo ser\u00e1 de 1\u00ba a 31 de mar\u00e7o do pr\u00f3prio ano, com efeitos a partir de 1\u00ba de julho.<\/div><div><br><\/div><div>Confira:<\/div><div><br><\/div><div>Per\u00edodo da op\u00e7\u00e3o<span style=\"white-space:pre\">  <\/span>In\u00edcio dos efeitos<\/div><div>1\u00ba a 30 de setembro do ano anterior<span style=\"white-space:pre\">  <\/span>1\u00ba de janeiro<\/div><div>1\u00ba a 31 de mar\u00e7o do mesmo ano<span style=\"white-space:pre\">  <\/span>1\u00ba de julho<\/div><div>O procedimento dever\u00e1 ser realizado pelo Portal do Simples Nacional.<\/div><div><br><\/div><div>No caso de empresas em in\u00edcio de atividade, a escolha poder\u00e1 ser feita no momento da inscri\u00e7\u00e3o no Cadastro Nacional da Pessoa Jur\u00eddica (CNPJ).<\/div><div><br><\/div><div>Decis\u00e3o entre tradicional e h\u00edbrido exigir\u00e1 an\u00e1lise das empresas<\/div><div>A possibilidade de escolha tende a tornar o planejamento tribut\u00e1rio ainda mais relevante para as empresas do Simples.<\/div><div><br><\/div><div>Isso porque a decis\u00e3o n\u00e3o envolve apenas comparar quanto a pr\u00f3pria empresa pagar\u00e1 de IBS e CBS.<\/div><div><br><\/div><div>Tamb\u00e9m ser\u00e1 necess\u00e1rio avaliar quem s\u00e3o seus clientes, sua cadeia de fornecedores, os cr\u00e9ditos envolvidos nas opera\u00e7\u00f5es e o impacto comercial de cada op\u00e7\u00e3o.<\/div><div><br><\/div><div>Uma empresa que vende predominantemente para outras empresas, por exemplo, poder\u00e1 precisar analisar o impacto do cr\u00e9dito de IBS e CBS que ser\u00e1 gerado para seus compradores.<\/div><div><br><\/div><div>J\u00e1 neg\u00f3cios voltados principalmente ao consumidor final podem apresentar uma din\u00e2mica diferente.<\/div><div><br><\/div><div>Assim, a escolha entre o modelo tradicional e o h\u00edbrido n\u00e3o dever\u00e1 ser feita apenas com base no faturamento da empresa.<\/div><div><br><\/div><div>Clientes de empresas do Simples poder\u00e3o aproveitar cr\u00e9ditos<\/div><div>A regulamenta\u00e7\u00e3o tamb\u00e9m trata de um dos pontos mais importantes para as rela\u00e7\u00f5es entre empresas no novo sistema: o aproveitamento de cr\u00e9ditos.<\/div><div><br><\/div><div>Quando a empresa permanecer no modelo do Simples Nacional e n\u00e3o optar pelo regime regular de IBS e CBS, seus clientes poder\u00e3o se apropriar de cr\u00e9ditos dos novos tributos limitados ao valor efetivamente cobrado por meio do regime \u00fanico, observadas as regras aplic\u00e1veis.<\/div><div><br><\/div><div>A sistem\u00e1tica deve ganhar especial import\u00e2ncia nas rela\u00e7\u00f5es B2B, nas quais o aproveitamento de cr\u00e9ditos pode interferir na decis\u00e3o de compra e na negocia\u00e7\u00e3o entre fornecedores.<\/div><div><br><\/div><div>Esse \u00e9 um dos fatores que dever\u00e3o entrar nas simula\u00e7\u00f5es realizadas por empresas e profissionais cont\u00e1beis antes da op\u00e7\u00e3o pelo regime h\u00edbrido.<\/div><div><br><\/div><div>Recebeu ressarcimento? Regra limita retorno ao modelo do Simples<\/div><div>A resolu\u00e7\u00e3o estabelece ainda uma restri\u00e7\u00e3o para empresas que pretendam voltar a recolher IBS e CBS dentro do regime \u00fanico.<\/div><div><br><\/div><div>A empresa n\u00e3o poder\u00e1 recolher IBS e CBS pelo Simples Nacional se tiver recebido ressarcimento de cr\u00e9ditos desses tributos, considerando o ano-calend\u00e1rio corrente e o ano-calend\u00e1rio anterior.<\/div><div><br><\/div><div>A regra dever\u00e1 ser considerada principalmente por empresas que alternarem entre a apura\u00e7\u00e3o regular dos novos tributos e o recolhimento dentro do Simples.<\/div><div><br><\/div><div>Sublimite de R$ 3,6 milh\u00f5es tamb\u00e9m alcan\u00e7ar\u00e1 o IBS<\/div><div>Outro ponto mantido pela regulamenta\u00e7\u00e3o \u00e9 o sublimite de R$ 3,6 milh\u00f5es de receita bruta acumulada no ano-calend\u00e1rio.<\/div><div><br><\/div><div>O limite continuar\u00e1 sendo utilizado para determinar o recolhimento de ICMS e ISS dentro do Simples e passar\u00e1 a alcan\u00e7ar tamb\u00e9m o IBS.<\/div><div><br><\/div><div>H\u00e1 ainda sublimite equivalente para receitas decorrentes de exporta\u00e7\u00e3o.<\/div><div><br><\/div><div>Caso a empresa ultrapasse o limite nas condi\u00e7\u00f5es previstas na regulamenta\u00e7\u00e3o, ficar\u00e1 impedida de recolher IBS, ICMS e ISS pelo Simples Nacional, ficando sujeita \u00e0s regras gerais aplic\u00e1veis a esses impostos.<\/div><div><br><\/div><div>Simples passar\u00e1 por transi\u00e7\u00e3o at\u00e9 2033<\/div><div>A adapta\u00e7\u00e3o n\u00e3o acontecer\u00e1 integralmente em 2027.<\/div><div><br><\/div><div>As tabelas do Simples Nacional acompanhar\u00e3o o per\u00edodo de transi\u00e7\u00e3o da Reforma Tribut\u00e1ria, com altera\u00e7\u00f5es graduais nas parcelas relacionadas aos tributos que ser\u00e3o substitu\u00eddos.<\/div><div><br><\/div><div>Ao longo da transi\u00e7\u00e3o, ICMS e ISS ser\u00e3o gradativamente reduzidos enquanto o IBS avan\u00e7a, at\u00e9 a conclus\u00e3o da substitui\u00e7\u00e3o prevista para 2033.<\/div><div><br><\/div><div>O objetivo \u00e9 compatibilizar o regime simplificado com o cronograma geral da Reforma Tribut\u00e1ria sobre o consumo.<\/div><div><br><\/div><div>O que muda para o MEI?<\/div><div>A resolu\u00e7\u00e3o tamb\u00e9m promove adequa\u00e7\u00f5es para o Microempreendedor Individual (MEI).<\/div><div><br><\/div><div>O valor fixo recolhido mensalmente pelo MEI ser\u00e1 adaptado gradualmente para incorporar CBS e IBS durante a transi\u00e7\u00e3o.<\/div><div><br><\/div><div>Ao mesmo tempo, as parcelas correspondentes ao ICMS e ao ISS ser\u00e3o reduzidas progressivamente at\u00e9 sua substitui\u00e7\u00e3o completa pelo IBS em 2033.<\/div><div><br><\/div><div>Assim, o MEI continuar\u00e1 inserido em uma sistem\u00e1tica simplificada, mas o conte\u00fado tribut\u00e1rio do pagamento mensal acompanhar\u00e1 a substitui\u00e7\u00e3o dos atuais tributos sobre o consumo.<\/div><div><br><\/div><div>Empresas que entrarem no Simples em 2027 ter\u00e3o obriga\u00e7\u00e3o ainda em 2026<\/div><div>A regulamenta\u00e7\u00e3o tamb\u00e9m traz uma aten\u00e7\u00e3o imediata para empresas que pretendem ingressar no Simples Nacional em 2027.<\/div><div><br><\/div><div>Essas empresas dever\u00e3o prestar informa\u00e7\u00f5es relativas ao faturamento e \u00e0 folha de sal\u00e1rios de 2026 por meio do PGDAS-D, conforme os per\u00edodos e procedimentos estabelecidos pela regulamenta\u00e7\u00e3o, ainda entre o final de 2026 e o in\u00edcio de 2027.<\/div><div><br><\/div><div>Por isso, mesmo antes do in\u00edcio efetivo das novas regras de IBS e CBS, empresas e escrit\u00f3rios cont\u00e1beis precisar\u00e3o acompanhar os procedimentos necess\u00e1rios para a transi\u00e7\u00e3o.<\/div><div><br><\/div><div>Contadores ter\u00e3o papel decisivo na escolha do regime<\/div><div>A Resolu\u00e7\u00e3o CGSN n\u00ba 190\/2026 transforma uma das discuss\u00f5es mais importantes da Reforma Tribut\u00e1ria para pequenos neg\u00f3cios em uma decis\u00e3o pr\u00e1tica.<\/div><div><br><\/div><div>A partir de 2027, estar no Simples Nacional n\u00e3o significar\u00e1 necessariamente recolher IBS e CBS dentro do Simples.<\/div><div><br><\/div><div>As empresas poder\u00e3o manter os novos tributos no regime \u00fanico ou escolher sua apura\u00e7\u00e3o pelas regras regulares.<\/div><div><br><\/div><div>Nesse cen\u00e1rio, profissionais cont\u00e1beis precisar\u00e3o avaliar n\u00e3o apenas a carga tribut\u00e1ria direta, mas tamb\u00e9m perfil dos clientes, fornecedores, gera\u00e7\u00e3o e aproveitamento de cr\u00e9ditos, margens, forma\u00e7\u00e3o de pre\u00e7os e efeitos comerciais da escolha.<\/div><div><br><\/div><div>E o primeiro prazo importante j\u00e1 ocorre em 2026: empresas que pretendam iniciar 1\u00ba de janeiro de 2027 recolhendo IBS e CBS pelo regime regular dever\u00e3o observar a janela de op\u00e7\u00e3o prevista para setembro deste ano.<\/div><div><br><\/div><div>Com a regulamenta\u00e7\u00e3o, portanto, a discuss\u00e3o sobre o chamado Simples h\u00edbrido deixa de ser apenas uma possibilidade prevista na Reforma Tribut\u00e1ria e passa a exigir planejamento efetivo das micro e pequenas empresas para 2027._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>12\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>11\/08\/2026 - <a data-fancybox data-src=\"#news12370\" href=\"javascript:;\" class=\"tool\" title=\"Rescis\u00e3o com documentos eletr\u00f4nicos: o que a lei exige, o que serve de prova e por quanto tempo guardar\">Rescis\u00e3o com documentos eletr\u00f4nicos: o que a lei...<\/a><\/div> \n\t\t\t<div id=\"news12370\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Rescis\u00e3o com documentos eletr\u00f4nicos: o que a lei exige, o que serve de prova e por quanto tempo guardar<\/h2><br \/><br \/>\n\t\t\t\t<p>O fim da homologa\u00e7\u00e3o sindical obrigat\u00f3ria, em 2017, tirou do caminho um ritual \u2014 e transferiu integralmente para o empregador o \u00f4nus de provar que a rescis\u00e3o foi feita corretamente. Desde ent\u00e3o, a discuss\u00e3o sobre verbas rescis\u00f3rias deixou de ser resolvida no balc\u00e3o do sindicato e passou a depender do que est\u00e1 guardado na pasta do empregado. Com boa parte dos departamentos pessoais operando sem papel, a pergunta pr\u00e1tica mudou: um documento de rescis\u00e3o assinado eletronicamente segura essa discuss\u00e3o?<div><br><\/div><div>A resposta \u00e9 sim \u2014 desde que se entenda o que a lei realmente exige e, principalmente, o que ela n\u00e3o exige.<\/div><div><br><\/div><div>Onde est\u00e1 a base legal<\/div><div>Tr\u00eas normas sustentam o uso de documentos eletr\u00f4nicos na rela\u00e7\u00e3o de trabalho.<\/div><div><br><\/div><div>A primeira \u00e9 a MP 2.200-2\/2001, que criou a ICP-Brasil. Ela estabelece uma presun\u00e7\u00e3o de veracidade para documentos assinados com certificado ICP-Brasil, mas \u2014 e este \u00e9 o ponto que costuma ser ignorado \u2014 o \u00a72\u00ba do seu art. 10 admite expressamente outros meios de comprova\u00e7\u00e3o de autoria e integridade, desde que aceitos pelas partes como v\u00e1lidos. N\u00e3o existe, na rela\u00e7\u00e3o de emprego, exig\u00eancia legal geral de certificado digital para assinar um aviso pr\u00e9vio ou um termo de rescis\u00e3o.<\/div><div><br><\/div><div>A segunda \u00e9 a Lei 14.063\/2020, que organizou as assinaturas eletr\u00f4nicas em tr\u00eas n\u00edveis: simples, avan\u00e7ada e qualificada. Embora tenha sido escrita para intera\u00e7\u00f5es com entes p\u00fablicos, ela virou a refer\u00eancia conceitual usada por advogados e auditores para graduar risco em documentos privados.<\/div><div><br><\/div><div>A terceira \u00e9 o Decreto 10.278\/2020, que fixa os requisitos t\u00e9cnicos para que um documento digitalizado produza os mesmos efeitos do original em papel \u2014 metadados obrigat\u00f3rios, garantia de integridade e de autenticidade. \u00c9 a norma que interessa a quem quer eliminar o arquivo f\u00edsico, e n\u00e3o apenas assinar documentos novos em meio digital.<\/div><div><br><\/div><div>Vale registrar que assinar eletronicamente e digitalizar s\u00e3o coisas diferentes. O documento nascido digital e assinado eletronicamente \u00e9 original. O documento nascido em papel e escaneado \u00e9 uma c\u00f3pia \u2014 e s\u00f3 se equipara ao original se seguir o rito do decreto. Confundir os dois \u00e9 o erro mais comum em projetos de digitaliza\u00e7\u00e3o de acervo de RH.<\/div><div><br><\/div><div>O que precisa mesmo estar por escrito<\/div><div>A CLT n\u00e3o imp\u00f5e formato eletr\u00f4nico nem impede o uso dele. O que ela imp\u00f5e \u00e9 forma escrita para determinados atos. Na rescis\u00e3o, a lista pr\u00e1tica \u00e9 curta e conhecida: o comunicado de aviso pr\u00e9vio, o eventual pedido de dispensa do cumprimento do aviso feito pelo empregado, o pedido de demiss\u00e3o quando a iniciativa \u00e9 dele, o termo de rescis\u00e3o do contrato de trabalho e o recibo das verbas pagas. Some-se a isso o acordo do art. 484-A, quando a extin\u00e7\u00e3o \u00e9 consensual, e o termo de quita\u00e7\u00e3o anual do art. 507-B, se a empresa adota essa pr\u00e1tica.<\/div><div><br><\/div><div>Todos esses documentos podem ser produzidos e assinados eletronicamente. O que muda de um para outro \u00e9 o n\u00edvel de robustez que faz sentido exigir.<\/div><div><br><\/div><div>Graduando o risco documento a documento<\/div><div>A pergunta certa n\u00e3o \u00e9 qual assinatura \u00e9 v\u00e1lida, e sim quanto vale, em ju\u00edzo, a prova que eu vou ter daqui a tr\u00eas anos. Uma forma pr\u00e1tica de decidir \u00e9 classificar os documentos por consequ\u00eancia.<\/div><div><br><\/div><div>Documentos de baixo risco \u2014 comunicados internos, ci\u00eancia de escala, recibos de entrega de crach\u00e1 \u2014 comportam assinatura eletr\u00f4nica simples, com registro de data, IP e autentica\u00e7\u00e3o por e-mail ou SMS. Documentos de risco m\u00e9dio \u2014 aviso pr\u00e9vio, TRCT, recibos de pagamento \u2014 pedem, no m\u00ednimo, autentica\u00e7\u00e3o em dois fatores e uma trilha de auditoria completa. Documentos de alto risco \u2014 pedido de demiss\u00e3o, acordo do art. 484-A, termo de quita\u00e7\u00e3o anual, transa\u00e7\u00f5es e planos de desligamento volunt\u00e1rio \u2014 s\u00e3o aqueles em que o empregado abre m\u00e3o de direitos e em que o questionamento futuro \u00e9 mais prov\u00e1vel. Nesses, o custo de exigir uma assinatura mais forte (avan\u00e7ada, com certificado, ou qualificada) \u00e9 irrelevante perto do custo de perder a discuss\u00e3o.<\/div><div><br><\/div><div>O crit\u00e9rio n\u00e3o \u00e9 jur\u00eddico-formal, \u00e9 probat\u00f3rio. A assinatura eletr\u00f4nica n\u00e3o vale por si: vale pelo conjunto de evid\u00eancias que a acompanha.<\/div><div><br><\/div><div>Os erros que derrubam a prova<\/div><div>O primeiro \u00e9 colar uma imagem da assinatura no PDF e chamar isso de assinatura eletr\u00f4nica. N\u00e3o \u00e9. Uma imagem n\u00e3o carrega autoria nem integridade e \u00e9 trivialmente contest\u00e1vel.<\/div><div><br><\/div><div>O segundo \u00e9 guardar o documento assinado, mas descartar a trilha de auditoria. O log \u2014 quem assinou, quando, de qual IP, por qual meio foi autenticado, qual o hash do arquivo \u2014 \u00e9 justamente a parte que sustenta o documento. Sem ele, sobra um PDF bonito e nada mais.<\/div><div><br><\/div><div>O terceiro \u00e9 usar o e-mail corporativo do empregado como canal de assinatura de documentos rescis\u00f3rios. No dia do desligamento, esse e-mail \u00e9 desativado, e a empresa fica sem forma de demonstrar que a mensagem chegou a quem deveria \u2014 e o pr\u00f3prio fato de a empresa controlar a caixa enfraquece a prova de autoria. Para atos de desligamento, use o e-mail pessoal ou o celular cadastrado, colhidos e confirmados na admiss\u00e3o.<\/div><div><br><\/div><div>O quarto \u00e9 n\u00e3o entregar c\u00f3pia ao empregado. A entrega, al\u00e9m de obriga\u00e7\u00e3o, \u00e9 o que impede a alega\u00e7\u00e3o de que ele nunca soube do conte\u00fado.<\/div><div><br><\/div><div>O quinto \u00e9 misturar datas. Documento sem data confi\u00e1vel, ou com data divergente da informada no eSocial, cria inconsist\u00eancia que aparece na primeira confer\u00eancia. A data do aviso, a data do desligamento e o que foi transmitido no S-2299 precisam contar a mesma hist\u00f3ria.<\/div><div><br><\/div><div>Por quanto tempo guardar<\/div><div>A prescri\u00e7\u00e3o trabalhista \u00e9 de cinco anos no curso do contrato, limitada a dois anos ap\u00f3s a extin\u00e7\u00e3o (art. 7\u00ba, XXIX, da Constitui\u00e7\u00e3o). O FGTS seguiu a mesma l\u00f3gica quinquenal desde a decis\u00e3o do STF no ARE 709.212, com a modula\u00e7\u00e3o ent\u00e3o definida. Na pr\u00e1tica, guardar a documenta\u00e7\u00e3o rescis\u00f3ria por cinco anos contados do t\u00e9rmino do contrato cobre o cen\u00e1rio trabalhista comum; para documentos que tamb\u00e9m servem de base a obriga\u00e7\u00f5es previdenci\u00e1rias e fiscais, o prazo relevante costuma ser maior.<\/div><div><br><\/div><div>A LGPD n\u00e3o conflita com isso. O art. 16 permite a conserva\u00e7\u00e3o de dados pessoais para cumprimento de obriga\u00e7\u00e3o legal ou regulat\u00f3ria e para o exerc\u00edcio regular de direitos em processo. O que a LGPD exige \u00e9 intencionalidade: prazo definido por tipo de documento, base legal declarada e descarte efetivo quando o prazo vence. Pasta digital que nunca \u00e9 limpa \u00e9 passivo, n\u00e3o \u00e9 organiza\u00e7\u00e3o.<\/div><div><br><\/div><div>Um roteiro m\u00ednimo<\/div><div>Quem quer sair do papel sem criar risco pode seguir uma sequ\u00eancia simples. Mapeie todos os documentos que o DP emite no desligamento e classifique cada um pelo risco de contesta\u00e7\u00e3o. Defina, para cada faixa, o n\u00edvel de assinatura e o que ser\u00e1 guardado como evid\u00eancia. Colete e valide, ainda na admiss\u00e3o, o e-mail pessoal e o celular do empregado \u2014 sem isso, a assinatura eletr\u00f4nica no desligamento fica fr\u00e1gil. Padronize o kit rescis\u00f3rio em um \u00fanico fluxo, para que nenhum documento saia sem o outro. Estabele\u00e7a a pol\u00edtica de reten\u00e7\u00e3o por tipo documental, com prazo e respons\u00e1vel. E teste o processo de recupera\u00e7\u00e3o: se um documento de 2023 n\u00e3o puder ser localizado e aberto em cinco minutos, com o log correspondente, o arquivo digital n\u00e3o est\u00e1 funcionando.<\/div><div><br><\/div><div>A rescis\u00e3o \u00e9 o momento em que o contrato de trabalho \u00e9 examinado com lupa. O meio eletr\u00f4nico n\u00e3o fragiliza esse exame \u2014 desde que a empresa trate a assinatura como o que ela \u00e9: um elemento de prova, e n\u00e3o uma formalidade cumprida._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>11\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>11\/08\/2026 - <a data-fancybox data-src=\"#news12371\" href=\"javascript:;\" class=\"tool\" title=\"Aviso-pr\u00e9vio: Desconto na rescis\u00e3o ao pedir demiss\u00e3o\">Aviso-pr\u00e9vio: Desconto na rescis\u00e3o ao pedir demi...<\/a><\/div> \n\t\t\t<div id=\"news12371\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Aviso-pr\u00e9vio: Desconto na rescis\u00e3o ao pedir demiss\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>Pedido de demiss\u00e3o sem cumprir aviso-pr\u00e9vio: quando a empresa pode descontar na rescis\u00e3o?<div><br><\/div><div>A CLT autoriza o desconto do aviso n\u00e3o cumprido pelo empregado, mas o tratamento muda quando a empresa aceita sua sa\u00edda imediata, dispensa o cumprimento ou n\u00e3o documenta corretamente as condi\u00e7\u00f5es do desligamento.<\/div><div><br><\/div><div>O empregado recebe uma nova proposta de trabalho, pede demiss\u00e3o e informa que precisa sair imediatamente. Entrega uma carta ao gestor, pede para n\u00e3o cumprir o aviso-pr\u00e9vio e acredita que est\u00e1 liberado.<\/div><div><br><\/div><div>Dias depois, ao receber a rescis\u00e3o, encontra o equivalente a 30 dias de sal\u00e1rio descontado.<\/div><div><br><\/div><div>A empresa entende que aplicou corretamente a Consolida\u00e7\u00e3o das Leis do Trabalho. O trabalhador afirma que havia sido autorizado a sair sem cumprir o per\u00edodo. E uma conversa aparentemente simples passa a gerar diverg\u00eancia justamente no encerramento do v\u00ednculo.<\/div><div><br><\/div><div>A CLT permite que o empregador desconte o valor correspondente ao aviso-pr\u00e9vio quando o empregado pede demiss\u00e3o e deixa de cumprir o per\u00edodo devido.<\/div><div><br><\/div><div>Essa regra, por\u00e9m, n\u00e3o deve ser aplicada de forma autom\u00e1tica.<\/div><div><br><\/div><div>Antes de lan\u00e7ar o desconto, a empresa precisa verificar o que o empregado efetivamente pediu, se houve exig\u00eancia de cumprimento do aviso, como a empresa respondeu e quais condi\u00e7\u00f5es foram acordadas para a sa\u00edda.<\/div><div><br><\/div><div>Em muitos casos, o problema n\u00e3o est\u00e1 no c\u00e1lculo da folha. Est\u00e1 na falta de documenta\u00e7\u00e3o sobre uma decis\u00e3o tomada entre empregado e gestor.<\/div><div><br><\/div><div>Quem pede demiss\u00e3o tamb\u00e9m deve conceder aviso-pr\u00e9vio<\/div><div>O aviso-pr\u00e9vio funciona como uma comunica\u00e7\u00e3o antecipada de que uma das partes pretende encerrar um contrato de trabalho por prazo indeterminado.<\/div><div><br><\/div><div>Quando a empresa dispensa o empregado sem justa causa, \u00e9 o empregador quem deve conceder o aviso.<\/div><div><br><\/div><div>Quando a iniciativa parte do trabalhador, ocorre o inverso.<\/div><div><br><\/div><div>O artigo 487 da CLT prev\u00ea que a parte que pretende rescindir o contrato sem justo motivo deve avisar previamente a outra. O \u00a7 2\u00ba estabelece que a falta de aviso por parte do empregado d\u00e1 ao empregador o direito de descontar os sal\u00e1rios correspondentes ao per\u00edodo.<\/div><div><br><\/div><div>Para o empregado mensalista que pede demiss\u00e3o, a refer\u00eancia normalmente utilizada \u00e9 de 30 dias.<\/div><div><br><\/div><div>Assim, quem simplesmente comunica que est\u00e1 deixando a empresa naquele mesmo dia, sem cumprir o aviso e sem obter uma libera\u00e7\u00e3o em condi\u00e7\u00f5es diferentes, pode ter o valor correspondente descontado das verbas rescis\u00f3rias.<\/div><div><br><\/div><div>Aviso proporcional de at\u00e9 90 dias n\u00e3o deve ser descontado de quem pede demiss\u00e3o<\/div><div>Um erro relevante ocorre quando a empresa aplica ao pedido de demiss\u00e3o a proporcionalidade criada pela Lei n\u00ba 12.506\/2011.<\/div><div><br><\/div><div>A legisla\u00e7\u00e3o estabeleceu aviso-pr\u00e9vio proporcional ao tempo de servi\u00e7o, podendo chegar a 90 dias.<\/div><div><br><\/div><div>Essa proporcionalidade foi institu\u00edda em benef\u00edcio do empregado.<\/div><div><br><\/div><div>Por isso, n\u00e3o deve ser utilizada automaticamente para aumentar o per\u00edodo de aviso exigido de quem pede demiss\u00e3o.<\/div><div><br><\/div><div>Um trabalhador com muitos anos de empresa n\u00e3o deve ter 60, 75 ou 90 dias de sal\u00e1rio descontados apenas porque teria direito a esse per\u00edodo caso fosse dispensado sem justa causa.<\/div><div><br><\/div><div>No pedido de demiss\u00e3o, a refer\u00eancia permanece, em regra, em 30 dias.<\/div><div><br><\/div><div>Esse cuidado \u00e9 especialmente importante em contratos longos, nos quais a aplica\u00e7\u00e3o autom\u00e1tica da proporcionalidade pode elevar significativamente um desconto indevido.<\/div><div><br><\/div><div>Pedir para sair imediatamente n\u00e3o \u00e9 o mesmo que ser dispensado do aviso<\/div><div>O pedido de demiss\u00e3o e a dispensa do cumprimento do aviso s\u00e3o decis\u00f5es diferentes.<\/div><div><br><\/div><div>O empregado pode escrever:<\/div><div><br><\/div><div>\u201cPe\u00e7o demiss\u00e3o e informo que n\u00e3o cumprirei o aviso-pr\u00e9vio.\u201d<\/div><div><br><\/div><div>Nesse caso, ele comunica que n\u00e3o pretende cumprir sua obriga\u00e7\u00e3o. A empresa poder\u00e1 aplicar o desconto legal correspondente.<\/div><div><br><\/div><div>Mas tamb\u00e9m pode escrever:<\/div><div><br><\/div><div>\u201cPe\u00e7o demiss\u00e3o e solicito \u00e0 empresa a dispensa do cumprimento do aviso-pr\u00e9vio.\u201d<\/div><div><br><\/div><div>Aqui existe um pedido adicional. O trabalhador quer sair, mas pede que a empresa concorde com a libera\u00e7\u00e3o imediata.<\/div><div><br><\/div><div>Essa diferen\u00e7a precisa ser percebida pelo gestor e pelo departamento pessoal.<\/div><div><br><\/div><div>Se a empresa exige o cumprimento e o empregado decide n\u00e3o comparecer, a situa\u00e7\u00e3o \u00e9 uma.<\/div><div><br><\/div><div>Se o empregador aceita formalmente sua libera\u00e7\u00e3o, \u00e9 outra.<\/div><div><br><\/div><div>O documento deve deixar claro qual decis\u00e3o foi tomada.<\/div><div><br><\/div><div>Dispensa do cumprimento e desconto s\u00e3o quest\u00f5es que precisam ser definidas<\/div><div>Uma das maiores fontes de conflito est\u00e1 na express\u00e3o:<\/div><div><br><\/div><div>\u201cVoc\u00ea est\u00e1 dispensado do aviso.\u201d<\/div><div><br><\/div><div>Ela pode ser interpretada de maneiras diferentes.<\/div><div><br><\/div><div>Para o empregado, pode significar que foi liberado sem qualquer consequ\u00eancia financeira.<\/div><div><br><\/div><div>Para o departamento pessoal, pode significar apenas que ele n\u00e3o precisar\u00e1 trabalhar, mas que o desconto continuar\u00e1 sendo efetuado.<\/div><div><br><\/div><div>A empresa deve evitar esse tipo de ambiguidade.<\/div><div><br><\/div><div>Se concordar com a sa\u00edda imediata e optar por n\u00e3o descontar, o documento pode registrar:<\/div><div><br><\/div><div>\u201cA empresa concorda com a dispensa do cumprimento do aviso-pr\u00e9vio, sem desconto correspondente nas verbas rescis\u00f3rias.\u201d<\/div><div><br><\/div><div>Se autorizar que o trabalhador deixe de comparecer, mas mantiver o desconto legal, isso tamb\u00e9m deve ser informado de maneira expressa.<\/div><div><br><\/div><div>O importante \u00e9 que empregado, gestor e departamento pessoal estejam trabalhando com a mesma informa\u00e7\u00e3o.<\/div><div><br><\/div><div>Carta de novo emprego elimina o desconto?<\/div><div>N\u00e3o automaticamente.<\/div><div><br><\/div><div>Essa \u00e9 uma das d\u00favidas que mais geram confus\u00e3o porque costuma haver mistura entre duas situa\u00e7\u00f5es trabalhistas diferentes.<\/div><div><br><\/div><div>A S\u00famula 276 do Tribunal Superior do Trabalho trata da hip\u00f3tese em que o empregador dispensa o trabalhador sem justa causa e o empregado pede para deixar de cumprir o aviso porque conseguiu novo emprego.<\/div><div><br><\/div><div>Nesse caso espec\u00edfico, a comprova\u00e7\u00e3o do novo emprego pode produzir efeitos sobre o aviso devido pelo empregador.<\/div><div><br><\/div><div>O racioc\u00ednio n\u00e3o deve ser transportado automaticamente para o trabalhador que tomou a iniciativa de pedir demiss\u00e3o.<\/div><div><br><\/div><div>No pedido de demiss\u00e3o, a regra principal continua sendo o artigo 487, \u00a7 2\u00ba, da CLT.<\/div><div><br><\/div><div>Assim, apresentar uma carta de contrata\u00e7\u00e3o por outra empresa n\u00e3o cria, por si s\u00f3, um direito autom\u00e1tico de sair sem cumprir o aviso e sem sofrer desconto.<\/div><div><br><\/div><div>A atual empresa pode concordar com a libera\u00e7\u00e3o sem desconto, mas isso precisa decorrer de uma decis\u00e3o empresarial ou de outra regra aplic\u00e1vel ao caso.<\/div><div><br><\/div><div>O gestor n\u00e3o deve decidir informalmente algo que afeta a rescis\u00e3o<\/div><div>Boa parte dos erros come\u00e7a fora do departamento pessoal.<\/div><div><br><\/div><div>O empregado informa ao gerente:<\/div><div><br><\/div><div>\u201cConsegui outro trabalho e preciso come\u00e7ar amanh\u00e3.\u201d<\/div><div><br><\/div><div>O gerente responde:<\/div><div><br><\/div><div>\u201cTudo bem, pode ir.\u201d<\/div><div><br><\/div><div>Para o empregado, a conversa encerrou o assunto.<\/div><div><br><\/div><div>Quando o pedido chega \u00e0 folha, por\u00e9m, consta apenas que o trabalhador pediu demiss\u00e3o e n\u00e3o cumpriu o aviso. O sistema ent\u00e3o calcula o desconto.<\/div><div><br><\/div><div>O problema n\u00e3o nasceu no sistema.<\/div><div><br><\/div><div>Nasceu porque a empresa n\u00e3o definiu se aquele gestor tinha autoridade para dispensar o aviso e quais seriam os efeitos financeiros dessa decis\u00e3o.<\/div><div><br><\/div><div>Empresas devem estabelecer uma regra interna simples: qualquer libera\u00e7\u00e3o do cumprimento do aviso precisa ser formalizada e comunicada ao setor respons\u00e1vel pela rescis\u00e3o.<\/div><div><br><\/div><div>Pedido de demiss\u00e3o deve ser documentado<\/div><div>A formaliza\u00e7\u00e3o escrita protege as duas partes.<\/div><div><br><\/div><div>N\u00e3o \u00e9 recomend\u00e1vel preencher previamente uma carta de demiss\u00e3o e exigir que o empregado apenas a assine quando houver d\u00favida sobre a espontaneidade da decis\u00e3o.<\/div><div><br><\/div><div>O pedido precisa representar a manifesta\u00e7\u00e3o real de vontade do trabalhador.<\/div><div><br><\/div><div>Se houver discuss\u00e3o posterior sobre coa\u00e7\u00e3o, fraude ou press\u00e3o para pedir demiss\u00e3o, a exist\u00eancia de um documento ajuda, mas n\u00e3o impede a an\u00e1lise de outras provas.<\/div><div><br><\/div><div>Quem pede demiss\u00e3o n\u00e3o tem redu\u00e7\u00e3o de jornada no aviso<\/div><div>Outra confus\u00e3o recorrente ocorre com as regras do artigo 488 da CLT.<\/div><div><br><\/div><div>Quando o empregado \u00e9 dispensado sem justa causa e cumpre aviso trabalhado, h\u00e1 redu\u00e7\u00e3o de jornada destinada a permitir a procura por uma nova coloca\u00e7\u00e3o.<\/div><div><br><\/div><div>Essa redu\u00e7\u00e3o n\u00e3o se aplica automaticamente ao trabalhador que pediu demiss\u00e3o.<\/div><div><br><\/div><div>Portanto, quem pede demiss\u00e3o e cumpre o aviso normalmente continua realizando sua jornada contratual integral.<\/div><div><br><\/div><div>O departamento pessoal deve evitar configurar a mesma rotina de aviso para qualquer tipo de desligamento.<\/div><div><br><\/div><div>Antes de calcular hor\u00e1rios e datas, \u00e9 necess\u00e1rio identificar quem tomou a iniciativa de encerrar o contrato.<\/div><div><br><\/div><div>O contrato continua normalmente durante o aviso trabalhado<\/div><div>O aviso trabalhado faz parte do contrato.<\/div><div><br><\/div><div>Durante esse per\u00edodo, permanecem v\u00e1lidas as obriga\u00e7\u00f5es da rela\u00e7\u00e3o de emprego.<\/div><div><br><\/div><div>O fato de existir uma data prevista para o desligamento n\u00e3o transforma o aviso em um per\u00edodo informal.<\/div><div><br><\/div><div>Tamb\u00e9m n\u00e3o autoriza a empresa a retirar direitos ou reduzir condi\u00e7\u00f5es de trabalho como forma de rea\u00e7\u00e3o ao pedido de demiss\u00e3o.<\/div><div><br><\/div><div>E se o empregado cumprir apenas parte do aviso?<\/div><div>Tamb\u00e9m \u00e9 poss\u00edvel que o empregado comece a cumprir o per\u00edodo e interrompa sua presta\u00e7\u00e3o antes do encerramento.<\/div><div><br><\/div><div>Nesse caso, a empresa deve olhar para as datas reais.<\/div><div><br><\/div><div>A an\u00e1lise n\u00e3o deve simplesmente partir da ideia de que \u201co aviso n\u00e3o foi cumprido\u201d.<\/div><div><br><\/div><div>Se parte do per\u00edodo foi efetivamente trabalhada, essa informa\u00e7\u00e3o precisa ser considerada na rescis\u00e3o.<\/div><div><br><\/div><div>Da mesma forma, aus\u00eancias justificadas devem ser tratadas conforme sua pr\u00f3pria natureza e n\u00e3o confundidas com abandono volunt\u00e1rio do per\u00edodo.<\/div><div><br><\/div><div>Quem pede demiss\u00e3o continua recebendo verbas rescis\u00f3rias<\/div><div>O pedido de demiss\u00e3o n\u00e3o significa perda de todos os direitos.<\/div><div><br><\/div><div>O trabalhador continua recebendo as parcelas correspondentes ao trabalho realizado e aos direitos adquiridos durante o contrato.<\/div><div><br><\/div><div>O pedido de demiss\u00e3o, por outro lado, n\u00e3o produz os mesmos efeitos de uma dispensa sem justa causa.<\/div><div><br><\/div><div>Em regra, o trabalhador n\u00e3o recebe a multa de 40% sobre o FGTS e n\u00e3o tem acesso ao seguro-desemprego em raz\u00e3o dessa modalidade de desligamento.<\/div><div><br><\/div><div>O aviso n\u00e3o cumprido ser\u00e1 apenas uma das rubricas a analisar dentro do acerto final.<\/div><div><br><\/div><div>A empresa n\u00e3o pode transformar a rescis\u00e3o em uma cobran\u00e7a ilimitada<\/div><div>A exist\u00eancia do desconto legal do aviso n\u00e3o autoriza a empresa a compensar qualquer valor de maneira irrestrita na rescis\u00e3o.<\/div><div><br><\/div><div>A CLT estabelece limites para compensa\u00e7\u00f5es no momento do desligamento.<\/div><div><br><\/div><div>Por isso, o departamento pessoal precisa revisar conjuntamente todas as rubricas que pretende descontar.<\/div><div><br><\/div><div>Podem existir, por exemplo:<\/div><div><br><\/div><div>A soma dessas parcelas precisa respeitar a legisla\u00e7\u00e3o aplic\u00e1vel.<\/div><div><br><\/div><div>Isso \u00e9 particularmente importante quando o empregado possui poucas verbas a receber.<\/div><div><br><\/div><div>Uma rescis\u00e3o n\u00e3o pode ser transformada simplesmente em saldo negativo crescente porque a empresa pretende recuperar diversos valores por meio da folha.<\/div><div><br><\/div><div>O pedido de demiss\u00e3o pode ser reconsiderado?<\/div><div>A CLT permite que a parte que concedeu o aviso proponha a reconsidera\u00e7\u00e3o antes do t\u00e9rmino.<\/div><div><br><\/div><div>Isso significa que o empregado que pediu demiss\u00e3o pode mudar de ideia e solicitar a continuidade do contrato.<\/div><div><br><\/div><div>A empresa, por\u00e9m, n\u00e3o \u00e9 obrigada a aceitar.<\/div><div><br><\/div><div>A reconsidera\u00e7\u00e3o depende da concord\u00e2ncia da outra parte.<\/div><div><br><\/div><div>Se houver aceita\u00e7\u00e3o e o v\u00ednculo continuar normalmente, o desligamento inicialmente previsto pode deixar de produzir efeitos.<\/div><div><br><\/div><div>Essa situa\u00e7\u00e3o tamb\u00e9m deve ser formalizada.<\/div><div><br><\/div><div>Permitir que o empregado continue trabalhando sem definir se o pedido de demiss\u00e3o foi cancelado pode gerar outra fonte de d\u00favida documental.<\/div><div><br><\/div><div>O prazo de pagamento da rescis\u00e3o precisa ser respeitado<\/div><div>A exist\u00eancia de discuss\u00e3o sobre o aviso n\u00e3o suspende indefinidamente o fechamento do desligamento.<\/div><div><br><\/div><div>A empresa precisa definir a data de t\u00e9rmino do contrato, concluir os c\u00e1lculos e cumprir o prazo legal para pagamento das verbas rescis\u00f3rias e entrega dos documentos correspondentes.<\/div><div><br><\/div><div>Quanto mais tarde essa informa\u00e7\u00e3o chega ao departamento pessoal, maior o risco de erro no prazo, na folha e nos documentos.<\/div><div><br><\/div><div>Procedimento mais seguro para o departamento pessoal<\/div><div>Confirme a iniciativa do desligamento: identifique se a sa\u00edda realmente partiu do empregado.<\/div><div>Receba o pedido por escrito: registre a data e a inten\u00e7\u00e3o do trabalhador.<\/div><div>Defina o aviso: confirme se os 30 dias ser\u00e3o cumpridos.<\/div><div>Analise eventual pedido de dispensa: n\u00e3o trate a solicita\u00e7\u00e3o como autoriza\u00e7\u00e3o autom\u00e1tica.<\/div><div>Formalize a decis\u00e3o empresarial: deixe claro se haver\u00e1 ou n\u00e3o desconto.<\/div><div>Evite decis\u00f5es exclusivamente verbais: principalmente quando produzirem efeito financeiro.<\/div><div>Confira os dias efetivamente trabalhados: em casos de cumprimento parcial.<\/div><div>Revise todas as verbas rescis\u00f3rias: n\u00e3o concentre a confer\u00eancia apenas no aviso.<\/div><div>Valide os descontos: observe fundamento e limites legais.<\/div><div>Arquive todo o hist\u00f3rico: mantenha pedido, resposta e documentos vinculados \u00e0 rescis\u00e3o.<\/div><div>Segundo Cleiton Celini e Gledson Alves, o desconto do aviso-pr\u00e9vio costuma parecer uma quest\u00e3o exclusivamente matem\u00e1tica, mas o risco quase sempre est\u00e1 na documenta\u00e7\u00e3o que antecede o c\u00e1lculo. Quando o gestor libera verbalmente o empregado, o trabalhador entende uma condi\u00e7\u00e3o e o departamento pessoal recebe outra informa\u00e7\u00e3o, a folha apenas materializa um conflito que j\u00e1 havia sido criado. Uma rescis\u00e3o segura come\u00e7a pela defini\u00e7\u00e3o clara de quem decidiu o qu\u00ea e em quais condi\u00e7\u00f5es.<\/div><div><br><\/div><div>Perguntas frequentes<\/div><div>Quem pede demiss\u00e3o \u00e9 obrigado a cumprir 30 dias de aviso-pr\u00e9vio?<\/div><div><br><\/div><div>Em regra, o empregado mensalista que pede demiss\u00e3o deve conceder aviso-pr\u00e9vio de 30 dias. Se n\u00e3o cumprir e n\u00e3o houver uma condi\u00e7\u00e3o diferente aceita pela empresa, o valor correspondente pode ser descontado das verbas rescis\u00f3rias.<\/div><div><br><\/div><div>A empresa pode obrigar o empregado a trabalhar durante o aviso?<\/div><div><br><\/div><div>O empregado pode optar por n\u00e3o cumprir o per\u00edodo, mas essa decis\u00e3o pode gerar o desconto previsto na CLT. A empresa tamb\u00e9m pode concordar com a dispensa do cumprimento.<\/div><div><br><\/div><div>Carta de novo emprego impede o desconto?<\/div><div><br><\/div><div>N\u00e3o automaticamente. A regra sobre novo emprego frequentemente citada est\u00e1 ligada ao aviso devido ao trabalhador dispensado sem justa causa. No pedido de demiss\u00e3o, a situa\u00e7\u00e3o precisa ser analisada separadamente.<\/div><div><br><\/div><div>O aviso de quem pede demiss\u00e3o pode chegar a 90 dias?<\/div><div><br><\/div><div>Em regra, n\u00e3o. O aviso proporcional da Lei n\u00ba 12.506\/2011 n\u00e3o deve ser utilizado para ampliar automaticamente a obriga\u00e7\u00e3o do empregado que pede demiss\u00e3o. A refer\u00eancia usual permanece em 30 dias.<\/div><div><br><\/div><div>Se a empresa dispensar o aviso, pode descontar mesmo assim?<\/div><div><br><\/div><div>As condi\u00e7\u00f5es precisam ser claramente definidas. Se a empresa concordou expressamente em liberar o empregado sem desconto, o c\u00e1lculo deve refletir essa decis\u00e3o. Se a libera\u00e7\u00e3o ocorrer mantendo o desconto legal, isso deve ser comunicado de forma inequ\u00edvoca.<\/div><div><br><\/div><div>Quem pede demiss\u00e3o pode trabalhar duas horas a menos durante o aviso?<\/div><div><br><\/div><div>N\u00e3o h\u00e1 esse direito autom\u00e1tico. A redu\u00e7\u00e3o de jornada prevista na CLT est\u00e1 ligada \u00e0 hip\u00f3tese de aviso concedido pelo empregador. Quem pede demiss\u00e3o normalmente mant\u00e9m sua jornada integral durante o per\u00edodo.<\/div><div><br><\/div><div>Quem pede demiss\u00e3o recebe f\u00e9rias e d\u00e9cimo terceiro?<\/div><div><br><\/div><div>Sim, conforme a situa\u00e7\u00e3o contratual. Podem ser devidos saldo salarial, d\u00e9cimo terceiro proporcional, f\u00e9rias vencidas ou proporcionais acrescidas de um ter\u00e7o e outras parcelas adquiridas durante o contrato._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>11\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>10\/08\/2026 - <a data-fancybox data-src=\"#news12366\" href=\"javascript:;\" class=\"tool\" title=\"Taxa das blusinhas pode voltar em setembro se MP n\u00e3o for aprovada\">Taxa das blusinhas pode voltar em setembro se MP n...<\/a><\/div> \n\t\t\t<div id=\"news12366\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Taxa das blusinhas pode voltar em setembro se MP n\u00e3o for aprovada<\/h2><br \/><br \/>\n\t\t\t\t<p>A chamada \u201ctaxa das blusinhas\u201d pode voltar a ser cobrada em setembro caso o Congresso Nacional n\u00e3o aprove a Medida Provis\u00f3ria (MP) 1.357\/2026, que zerou o Imposto de Importa\u00e7\u00e3o sobre compras internacionais de at\u00e9 US$ 50.<div><br><\/div><div>A medida entrou em vigor em maio, mas precisa ser convertida em lei pela C\u00e2mara dos Deputados e pelo Senado Federal para manter definitivamente a nova regra. O prazo para an\u00e1lise da MP termina em 22 de setembro de 2026.<\/div><div><br><\/div><div>Caso o Congresso n\u00e3o conclua a vota\u00e7\u00e3o dentro do prazo, a medida provis\u00f3ria perder\u00e1 a validade e a cobran\u00e7a prevista anteriormente poder\u00e1 ser retomada.<\/div><div><br><\/div><div>O que muda com a MP 1.357\/2026<\/div><div>A MP publicada em maio alterou as regras de tributa\u00e7\u00e3o simplificada das remessas internacionais e autorizou a aplica\u00e7\u00e3o de al\u00edquota zero do Imposto de Importa\u00e7\u00e3o para compras de at\u00e9 US$ 50.<\/div><div><br><\/div><div>Antes da mudan\u00e7a, as compras nessa faixa estavam sujeitas a uma al\u00edquota de 20% de Imposto de Importa\u00e7\u00e3o, conhecida popularmente como \u201ctaxa das blusinhas\u201d.<\/div><div><br><\/div><div>A medida provis\u00f3ria, no entanto, n\u00e3o eliminou o ICMS, que continua sendo cobrado pelos estados nas compras internacionais.<\/div><div><br><\/div><div>Para remessas acima de US$ 50, a regra geral do Imposto de Importa\u00e7\u00e3o permanece em 60%, embora a MP tenha autorizado o Minist\u00e9rio da Fazenda a reduzir a al\u00edquota para at\u00e9 30% em determinadas condi\u00e7\u00f5es e faixas de valor.<\/div><div><br><\/div><div>Por que a taxa pode voltar?<\/div><div>A principal quest\u00e3o \u00e9 que uma medida provis\u00f3ria possui efeito imediato, mas tem prazo de validade e precisa ser aprovada pelo Congresso para se tornar permanente.<\/div><div><br><\/div><div>A MP 1.357\/2026 foi editada em 12 de maio. Em julho, o prazo de vig\u00eancia foi prorrogado por mais 60 dias, levando o limite para aprecia\u00e7\u00e3o do texto a 22 de setembro.<\/div><div><br><\/div><div>A R\u00e1dio Senado confirmou que a medida precisa ser votada pelos deputados e senadores para n\u00e3o perder a validade. O texto tamb\u00e9m enfrenta resist\u00eancia de parlamentares que defendem a retomada da tributa\u00e7\u00e3o sobre as compras internacionais.<\/div><div><br><\/div><div>Entre os argumentos favor\u00e1veis \u00e0 manuten\u00e7\u00e3o da cobran\u00e7a est\u00e3o a prote\u00e7\u00e3o da ind\u00fastria e do varejo nacionais e a preocupa\u00e7\u00e3o com a concorr\u00eancia entre produtos importados e mercadorias comercializadas no mercado brasileiro.<\/div><div><br><\/div><div>J\u00e1 os defensores do fim da taxa argumentam que a cobran\u00e7a pesava principalmente sobre consumidores de menor renda. Durante a discuss\u00e3o da MP, o senador Jaques Wagner afirmou que a arrecada\u00e7\u00e3o obtida com a tributa\u00e7\u00e3o teria ficado abaixo das expectativas e que o impacto financeiro para fam\u00edlias de menor renda foi relevante.<\/div><div><br><\/div><div>O que acontece se a MP perder a validade?<\/div><div>Se a MP n\u00e3o for aprovada dentro do prazo, a al\u00edquota zero deixa de produzir efeitos e a legisla\u00e7\u00e3o anterior volta a ser aplicada, conforme as regras de vig\u00eancia da medida provis\u00f3ria.<\/div><div><br><\/div><div>Na pr\u00e1tica, isso significa que as compras internacionais de at\u00e9 US$ 50 poder\u00e3o voltar a ficar sujeitas ao Imposto de Importa\u00e7\u00e3o de 20%, al\u00e9m do ICMS estadual.<\/div><div><br><\/div><div>A retomada da cobran\u00e7a, portanto, pode ocorrer justamente no per\u00edodo em que o Congresso estiver encerrando o prazo para analisar a medida.<\/div><div><br><\/div><div>Taxa das blusinhas foi criada em 2024<\/div><div>A tributa\u00e7\u00e3o de 20% para compras internacionais de at\u00e9 US$ 50 foi criada em 2024 e passou a ser aplicada em agosto daquele ano. A cobran\u00e7a foi institu\u00edda com o objetivo de ampliar a arrecada\u00e7\u00e3o e tamb\u00e9m reduzir a diferen\u00e7a tribut\u00e1ria entre produtos importados e aqueles vendidos por empresas instaladas no Brasil.<\/div><div><br><\/div><div>Com a MP 1.357\/2026, o governo mudou novamente a regra e zerou o Imposto de Importa\u00e7\u00e3o para essa faixa de compras.<\/div><div><br><\/div><div>A altera\u00e7\u00e3o, por\u00e9m, ainda depende da decis\u00e3o do Congresso. At\u00e9 que haja uma defini\u00e7\u00e3o, a al\u00edquota zero permanece em vigor, mas existe a possibilidade de retorno da tributa\u00e7\u00e3o caso a medida provis\u00f3ria n\u00e3o seja convertida em lei at\u00e9 setembro._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>10\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>10\/08\/2026 - <a data-fancybox data-src=\"#news12367\" href=\"javascript:;\" class=\"tool\" title=\"Receita e Comit\u00ea Gestor esclarecem adiamento das regras de valida\u00e7\u00e3o de IBS\/CBS\">Receita e Comit\u00ea Gestor esclarecem adiamento das ...<\/a><\/div> \n\t\t\t<div id=\"news12367\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Receita e Comit\u00ea Gestor esclarecem adiamento das regras de valida\u00e7\u00e3o de IBS\/CBS<\/h2><br \/><br \/>\n\t\t\t\t<p>A Receita Federal e o Comit\u00ea Gestor do IBS (CGIBS) esclareceram, na \u00faltima quinta-feira (6), que n\u00e3o houve suspens\u00e3o da obrigatoriedade de informar o Imposto sobre Bens e Servi\u00e7os (IBS) e a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) nos documentos fiscais eletr\u00f4nicos. A mudan\u00e7a anunciada para agosto de 2026 est\u00e1 relacionada apenas \u00e0s regras de valida\u00e7\u00e3o dos documentos, que n\u00e3o ser\u00e3o rejeitados automaticamente pela aus\u00eancia de determinados campos.<div><br><\/div><div>A altera\u00e7\u00e3o foi formalizada pelo Ato T\u00e9cnico Conjunto n\u00ba 1\/2026, que adiou o in\u00edcio das valida\u00e7\u00f5es previstas para 3 de agosto. Com isso, documentos como NF-e, NFC-e, CT-e e outros modelos podem ser autorizados mesmo quando n\u00e3o apresentarem todas as informa\u00e7\u00f5es relativas ao IBS e \u00e0 CBS.<\/div><div><br><\/div><div>Segundo os \u00f3rg\u00e3os, por\u00e9m, a flexibiliza\u00e7\u00e3o das valida\u00e7\u00f5es n\u00e3o modifica o cronograma de implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria do Consumo nem elimina a necessidade de preenchimento dos campos previstos na nova sistem\u00e1tica.<\/div><div><br><\/div><div>O que mudou na emiss\u00e3o dos documentos fiscais<\/div><div>A principal diferen\u00e7a est\u00e1 no tratamento dado aos documentos que n\u00e3o contenham as informa\u00e7\u00f5es de IBS e CBS. Antes da altera\u00e7\u00e3o, a aus\u00eancia dos dados poderia levar \u00e0 rejei\u00e7\u00e3o autom\u00e1tica do documento fiscal durante o processo de autoriza\u00e7\u00e3o.<\/div><div><br><\/div><div>Com o adiamento das valida\u00e7\u00f5es, essa rejei\u00e7\u00e3o n\u00e3o ocorrer\u00e1 neste momento. Dessa forma, a empresa poder\u00e1 ter o documento autorizado mesmo que determinados campos relacionados aos novos tributos n\u00e3o tenham sido preenchidos.<\/div><div><br><\/div><div>A Receita Federal e o CGIBS destacam, entretanto, que a autoriza\u00e7\u00e3o do documento n\u00e3o significa que a obriga\u00e7\u00e3o de prestar as informa\u00e7\u00f5es tenha sido retirada. O preenchimento continua previsto no cronograma de implanta\u00e7\u00e3o da Reforma Tribut\u00e1ria.<\/div><div><br><\/div><div>Na pr\u00e1tica, a medida cria uma diferen\u00e7a entre cumprir a obriga\u00e7\u00e3o de informar os novos tributos e estar sujeito \u00e0 valida\u00e7\u00e3o autom\u00e1tica desses dados no momento da emiss\u00e3o.<\/div><div><br><\/div><div>Quais documentos fiscais s\u00e3o afetados<\/div><div>A orienta\u00e7\u00e3o alcan\u00e7a diferentes documentos fiscais eletr\u00f4nicos que passaram a incorporar informa\u00e7\u00f5es relacionadas ao IBS e \u00e0 CBS. Entre eles est\u00e3o:<\/div><div><br><\/div><div>NF-e (Nota Fiscal Eletr\u00f4nica);<\/div><div>NFC-e (Nota Fiscal de Consumidor Eletr\u00f4nica);<\/div><div>CT-e (Conhecimento de Transporte Eletr\u00f4nico);<\/div><div>CT-e OS (Conhecimento de Transporte Eletr\u00f4nico para Outros Servi\u00e7os);<\/div><div>GTV-e (Guia de Transporte de Valores Eletr\u00f4nica);<\/div><div>BP-e (Bilhete de Passagem Eletr\u00f4nico);<\/div><div>NF3e (Nota Fiscal\/Conta de Energia El\u00e9trica Eletr\u00f4nica);<\/div><div>NFCom (Nota Fiscal Fatura de Servi\u00e7o de Comunica\u00e7\u00e3o Eletr\u00f4nica).<\/div><div>Assim, empresas que emitem esses documentos devem considerar os campos destinados ao IBS e \u00e0 CBS na adequa\u00e7\u00e3o de seus sistemas e processos fiscais.<\/div><div><br><\/div><div>O adiamento das valida\u00e7\u00f5es n\u00e3o representa uma altera\u00e7\u00e3o restrita a um \u00fanico modelo de documento. A medida foi estruturada para evitar que inconsist\u00eancias ou aus\u00eancia de informa\u00e7\u00f5es provocassem a rejei\u00e7\u00e3o dos documentos durante o per\u00edodo de adapta\u00e7\u00e3o.<\/div><div><br><\/div><div>Empresas ainda precisam adaptar sistemas<\/div><div>Mesmo com a flexibiliza\u00e7\u00e3o das regras de valida\u00e7\u00e3o, a Receita Federal e o CGIBS orientam os contribuintes que ainda n\u00e3o conclu\u00edram a adapta\u00e7\u00e3o a continuar os trabalhos de adequa\u00e7\u00e3o.<\/div><div><br><\/div><div>Isso envolve n\u00e3o apenas os sistemas emissores de documentos fiscais, mas tamb\u00e9m processos internos, parametriza\u00e7\u00f5es, integra\u00e7\u00e3o entre \u00e1reas e prepara\u00e7\u00e3o das equipes respons\u00e1veis pelas atividades cont\u00e1beis e fiscais.<\/div><div><br><\/div><div>Os \u00f3rg\u00e3os informaram que 88% dos documentos emitidos em 4 de agosto por contribuintes alcan\u00e7ados pela obrigatoriedade j\u00e1 continham as informa\u00e7\u00f5es de IBS e CBS. O percentual, segundo a administra\u00e7\u00e3o tribut\u00e1ria, demonstra o n\u00edvel de prepara\u00e7\u00e3o alcan\u00e7ado at\u00e9 aquele momento.<\/div><div><br><\/div><div>A orienta\u00e7\u00e3o oficial \u00e9 que as empresas aproveitem o per\u00edodo de adapta\u00e7\u00e3o para concluir os ajustes necess\u00e1rios, sem interpretar a aus\u00eancia de rejei\u00e7\u00e3o autom\u00e1tica como dispensa do cumprimento das regras.<\/div><div><br><\/div><div>N\u00e3o preenchimento pode gerar penalidades?<\/div><div>O fato de o documento fiscal ser autorizado sem todos os campos de IBS e CBS n\u00e3o elimina, por si s\u00f3, as consequ\u00eancias previstas nas normas que regulamentam as novas obriga\u00e7\u00f5es.<\/div><div><br><\/div><div>As regras infralegais relacionadas ao IBS e \u00e0 CBS estabelecem obriga\u00e7\u00f5es para a presta\u00e7\u00e3o dessas informa\u00e7\u00f5es. Portanto, a flexibiliza\u00e7\u00e3o anunciada pelo Fisco deve ser compreendida como uma mudan\u00e7a nas regras de valida\u00e7\u00e3o e rejei\u00e7\u00e3o dos documentos eletr\u00f4nicos, e n\u00e3o como cancelamento da obriga\u00e7\u00e3o tribut\u00e1ria.<\/div><div><br><\/div><div>Ao mesmo tempo, a Receita Federal e o CGIBS afirmaram que 2026 \u00e9 um per\u00edodo de adapta\u00e7\u00e3o e orienta\u00e7\u00e3o para a implementa\u00e7\u00e3o do novo modelo. A administra\u00e7\u00e3o tribut\u00e1ria tamb\u00e9m informou que est\u00e1 em regulamenta\u00e7\u00e3o um programa de conformidade destinado a acompanhar a evolu\u00e7\u00e3o dos contribuintes e estimular a regulariza\u00e7\u00e3o durante essa fase.<\/div><div><br><\/div><div>Receita corrigiu comunicado divulgado em julho<\/div><div>O esclarecimento da \u00faltima quinta-feira (6) ocorreu ap\u00f3s uma comunica\u00e7\u00e3o divulgada pela Receita Federal e pelo CGIBS em 31 de julho, que indicava a suspens\u00e3o da obrigatoriedade de preenchimento das informa\u00e7\u00f5es de IBS e CBS.<\/div><div><br><\/div><div>Na ocasi\u00e3o, os \u00f3rg\u00e3os haviam informado que seria aprovada uma medida para suspender a obrigatoriedade das informa\u00e7\u00f5es nos documentos fiscais eletr\u00f4nicos. Posteriormente, a Receita e o Comit\u00ea Gestor esclareceram que essa interpreta\u00e7\u00e3o n\u00e3o correspondia ao conte\u00fado do Ato T\u00e9cnico Conjunto n\u00ba 1\/2026.<\/div><div><br><\/div><div>A nova comunica\u00e7\u00e3o estabelece que o ato trata exclusivamente do adiamento do in\u00edcio das valida\u00e7\u00f5es das regras relacionadas ao IBS e \u00e0 CBS.<\/div><div><br><\/div><div>Com a corre\u00e7\u00e3o, permanece vigente o cronograma de implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria do Consumo, enquanto a flexibiliza\u00e7\u00e3o fica limitada \u00e0 possibilidade de autoriza\u00e7\u00e3o dos documentos mesmo sem o preenchimento de determinadas informa\u00e7\u00f5es.<\/div><div><br><\/div><div>O que as empresas devem fazer<\/div><div>Para as empresas, a orienta\u00e7\u00e3o oficial \u00e9 manter a prepara\u00e7\u00e3o para a nova sistem\u00e1tica tribut\u00e1ria, mesmo durante o per\u00edodo em que a aus\u00eancia de determinados dados n\u00e3o provoque rejei\u00e7\u00e3o dos documentos fiscais.<\/div><div><br><\/div><div>Entre os pontos que devem permanecer no planejamento est\u00e3o a atualiza\u00e7\u00e3o dos emissores de documentos fiscais, a revis\u00e3o das parametriza\u00e7\u00f5es, a integra\u00e7\u00e3o entre sistemas e \u00e1reas respons\u00e1veis pelas informa\u00e7\u00f5es e a capacita\u00e7\u00e3o dos profissionais envolvidos.<\/div><div><br><\/div><div>A medida tamb\u00e9m exige aten\u00e7\u00e3o dos profissionais de contabilidade e da \u00e1rea fiscal, que precisam acompanhar as atualiza\u00e7\u00f5es das regras de IBS e CBS e avaliar seus impactos sobre a emiss\u00e3o e a escritura\u00e7\u00e3o dos documentos.<\/div><div><br><\/div><div>Segundo a Receita Federal e o CGIBS, a flexibiliza\u00e7\u00e3o foi adotada para reduzir riscos operacionais durante a transi\u00e7\u00e3o e preservar a continuidade da emiss\u00e3o de documentos, do faturamento e das atividades econ\u00f4micas._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>10\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div>\n\n\n\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (1) - noticias - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-412afd4 e-con-full e-flex e-con e-child\" data-id=\"412afd4\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1aa28 elementor-widget elementor-widget-heading\" data-id=\"fa1aa28\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calend\u00e1rio de Obriga\u00e7\u00f5es<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad59c35 elementor-widget elementor-widget-shortcode\" data-id=\"ad59c35\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (5) - calendario - START -->\n\n\t\t\t\t\t\t<span id='csmi-211da6cc7ebd25258f2231b282931df5' class='csmi csmi-bid-5 csmi-calendario'>\n\t\t\t\t\t\t\t\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"vis5\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"123\">\n  <col width=\"105\">\n  <col width=\"504\">\n  <col width=\"247\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.8383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis10\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5299<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Juros de empr\u00e9stimos externos (Institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio pelo Banco Central do Brasil)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">0610<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos Presta\u00e7\u00e3o Servi\u00e7os Transporte Rodovi\u00e1rio Internacional de Carga, Pagos Por PJ Domiciliada no Pa\u00eds, Auferidos por Transportador Aut\u00f4nomo PF Residente no Paraguai\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2008\/lei\/l11773.htm#art1\">Lei n\u00ba 11.773\/08 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1020<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Cigarros Contendo Tabaco (Cigarros do c\u00f3digo 2402.20.00 da Tipi)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"561\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"160\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">10<\/td>\n      <td>PJ<\/td>\n      <td width=\"561\">SisObraPrefWeb \u2013 Envio, pelo Munic\u00edpio, da rela\u00e7\u00e3o de todos os alvar\u00e1s para constru\u00e7\u00e3o civil e documentos de habite-se concedidos.<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.998\/2020<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis13\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis14\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">8741<\/td>\n      <td width=\"105\">Cide - Remessas ao Exterior<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a remessa de import\u00e2ncias ao exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L10168.htm#art2\">Lei n\u00ba 10.168\/00 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">9331<\/td>\n      <td width=\"105\">Cide - Combust\u00edveis<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a comercializa\u00e7\u00e3o de petr\u00f3leo e seus derivados, g\u00e1s natural, exceto sob a forma liquefeita, e seus derivados, e \u00e1lcool et\u00edlico combust\u00edvel.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/leis_2001\/l10336.htm\">Lei n\u00ba 10.336\/01 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">14<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">EFD-Contribui\u00e7\u00f5es \u2013 Escritura\u00e7\u00e3o Fiscal Digital das Contribui\u00e7\u00f5es incidentes sobre a Receita<\/td>\n      <td>Junho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/37466\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.252\/2012<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis17\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1007<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1120<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal - com dedu\u00e7\u00e3o de 45% (Lei n\u00ba 9.876\/99) - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1163<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento Mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1406<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Facultativo - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1473<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1503<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Especial - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1830<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento para Plano Simplificado da Previd\u00eancia Social - PSPS - Lei n\u00ba 12.470\/2011<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1910<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">MEI - Complementa\u00e7\u00e3o Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1929<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1945<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col span=\"2\" width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">17<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">EFD-Reinf \u2013 Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras informa\u00e7\u00f5es Fiscais<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.043\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis20\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"50\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Dom\u00e9stico<\/td>\n      <td width=\"504\">Regime unificado de pagamento de tributos, de contribui\u00e7\u00f5es e dos demais encargos do empregador dom\u00e9stico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"17\">DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td>\u00a0<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4574<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp07.htm\">Lei Complementar n\u00ba 7\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3208<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Alugu\u00e9is e royalties pagos a pessoa f\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3277<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Rendimentos de partes benefici\u00e1rias ou de fundador<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3223<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Contribui\u00e7\u00e3o Definida\/Vari\u00e1vel - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art31\">Lei n\u00ba 7.713\/88 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3556<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Benef\u00edcio Definido - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3579<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3540<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5565<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0561<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho assalariado (exceto Trabalhador Dom\u00e9stico)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0588<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho sem v\u00ednculo empregat\u00edcio<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3533<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Aposentadoria Regime Geral ou do Servidor P\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3562<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Participa\u00e7\u00e3o nos Lucros ou Resultados - PLR<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l10101.htm#art3\">Lei n\u00ba 10.101\/00 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5936<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a do Trabalho, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8541.htm#art46\">Lei n\u00ba 8.8541\/92 Art 46<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1889<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos Acumulados\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12a...\">Lei n\u00ba 7.713\/88 Art. 12-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1708<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Remunera\u00e7\u00e3o de servi\u00e7os prestados por pessoa jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2462.htm#art3\">Decreto-Lei n\u00ba 2.462\/88 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5944<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamentos de PJ a PJ por servi\u00e7os de factoring<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3280<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamento PJ a cooperativa de trabalho<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8541.htm#art45\">Lei n\u00ba 8.541\/92 Art. 45<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5204<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Juros e indeniza\u00e7\u00f5es de lucros cessantes<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art60\">Lei n\u00ba 8.981\/95 Art. 60<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6891<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Vida Gerador de Benef\u00edcio Livre (VGBL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6904<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Indeniza\u00e7\u00e3o por danos morais<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5928<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art27\">Lei n\u00ba 10.833\/03 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1895<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a dos Estados\/Distrito Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12b.\">Lei n\u00ba 7.713\/88 Art. 12\u00ba-B<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8045<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Demais rendimentos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7450.htm#art53\">Lei n\u00ba 7.450\/85 Art. 53<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1841<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Lucros ou Dividendos - residentes no pa\u00eds<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9249.htm#art.10\">Lei n\u00ba 9.249\/95 Art. 10 \u00a7 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5952<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o de contribui\u00e7\u00f5es - pagamentos de PJ a PJ de direito privado (Cofins, PIS\/Pasep, CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5979<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o PIS\/Pasep - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5960<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o Cofins - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5987<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o CSLL - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2985<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art7.3\">Lei n\u00ba 12.546\/11 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2991<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art8.3\">Lei n\u00ba 12.546\/11 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7987<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp70.htm#art1\">Lei Complementar n\u00ba 70\/91 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0039<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Remunera\u00e7\u00e3o Servi\u00e7os Prestados por Pessoa Jur\u00eddica - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0067<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Produtos - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0070<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte de Passageiros - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0082<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Financeiras - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0095<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Servi\u00e7os - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0110<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Medicamentos Adquiridos do Distribuidor ou Varejista - Retido por \u00d3rg\u00e3o P\u00fablico - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0122<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte Internacional de Passageiros-Empresas Nacionais - Retido por \u00d3rg\u00e3o P\u00fablico-Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">0123<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Bens e servi\u00e7os adquiridos de sociedades cooperativas e associa\u00e7\u00f5es profissionais ou assemelhadas - Retido por \u00f3rg\u00e3o p\u00fablico - Opera\u00e7\u00f5es Intra-or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"66\" rowspan=\"2\" width=\"123\">1082<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o previdenci\u00e1ria descontada de segurados empregados e avulsos e de trabalhadores rurais contratados por pequeno prazo<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Segurado Especial \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art20\">Lei n\u00ba 8.212\/91 Art. 20<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1099<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria descontada de segurados contribuintes individuais\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"83\" rowspan=\"2\" width=\"123\">1138<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o empresa, inclusive SIMPLES concomitante, s\/ remuner empregados, avulsos e contrib. individuais, MEI s\/ remuner empregado, empregador dom\u00e9stico s\/sal contrib dom\u00e9stico.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art22\">Lei n\u00ba 8.212\/91 Art. 22<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Nacional<\/td>\n      <td width=\"504\">Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DAS<\/td>\n      <td width=\"504\">PGDAS-D \/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">Lei Complementar n\u00ba 123\/06<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6177<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol (TEF)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2021\/lei\/l14193.htm#art31\">Lei n\u00ba 14.193\/21 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4095<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Ret Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1068<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime Especial Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es, ambas no \u00e2mbito do PMCMV e \u00e0 Constru\u00e7\u00e3o ou Reforma de Creches e Pr\u00e9-Escolas (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.931.htm#art4...\">Lei n\u00ba 10.931\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4112<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (IRPJ)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4153<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4138<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (PIS\/Pasep)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4166<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">Dirbi \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria<\/td>\n      <td>Junho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.198\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis25\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.239\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8109<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Faturamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8301<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Folha de sal\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/mpv\/2158-35.htm#art13\">MP n\u00ba 2.158-35\/01 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3703<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Pessoa jur\u00eddica de direito p\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp08.htm#art1\">Lei Complementar n\u00ba 8\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8496<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6824<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6912<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm#art1.\">Lei n\u00ba 10.637\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1921<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0679<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0691<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0906<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0676<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Autom\u00f3veis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1097<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">M\u00e1quinas, Aparelhos e Material de Transporte<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5110<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Tabaco e seus Suced\u00e2neos Manufaturados, Exceto Cigarros Contendo Tabaco<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5123<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Todos os produtos, com exce\u00e7\u00e3o de: bebidas (Cap\u00edtulo 22), Tabaco e seus Suced\u00e2neos Manufaturados (Cap\u00edtulo 24) e os das posi\u00e7\u00f5es 84.29, 84.32, 84.33, 87.01 a 87.06 e 87.11 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0668<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Bebidas do cap\u00edtulo 22 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0821<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0838<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2172<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais Entidades<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8645<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5856<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art1.\">Lei n\u00ba 10.833\/03 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0760<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0776<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0929<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis31\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2927<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Contrato de Derivativos\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2007\/Decreto\/D6306.htm#art32c\">Decreto n\u00ba 6.306\/07 Art. 32-C<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Fundos de investimento imobili\u00e1rio - rendimentos e ganhos de capital distribu\u00eddos semestralmente<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art16a\">Lei n\u00ba 8.668\/03 Art. 16-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0473<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de PJ no Exterior \u2013 Ganhos de capital de aliena\u00e7\u00e3o de bens e direitos do ativo circulante localizados no Brasil<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0190<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Recolhimento mensal (Carn\u00ea Le\u00e3o)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4600<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de capital na aliena\u00e7\u00e3o de bens e direitos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8523<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital na Aliena\u00e7\u00e3o de Bens e Direitos Localizados no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6015<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art72\">Lei n\u00ba 8.981\/95 Art. 72<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6371<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital de Dep\u00f3sito em Conta Corrente, Cart\u00e3o de Cr\u00e9dito ou D\u00e9bito no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0211<\/td>\n      <td width=\"105\">IRPF<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o de Ajuste Anual (Quota)<\/td>\n      <td width=\"247\">Ano-calend\u00e1rio anterior<br>\n        (31\/12\/2025)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9250.htm#art14\">Lei n\u00ba 9.250\/1995\u00a0 Art. 14<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8960<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de moeda estrangeira mantida em esp\u00e9cie<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1897<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de criptoativos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art21\">Lei n\u00ba 8.981\/1995 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2469<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2484<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2030<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6012<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2372<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Lucro Presumido ou Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2319<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2362<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5993<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3317<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Real<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0231<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Presumido ou Arbitrado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0507<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Ganho de Capital - Aliena\u00e7\u00e3o de Ativos de ME\/EPP optantes pelo Simples Nacional<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art13\">Lei Complementar n\u00ba 123\/06 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1599<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0220<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3373<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2089<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Presumido (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5625<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art79\">Decreto-Lei n\u00ba 5.844\/43 Art. 79<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9100<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento vinculado \u00e0 receita bruta<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9222<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento alternativo<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9113<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios at\u00e9 1996<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9126<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios a partir de 1997<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Pessoa F\u00edsica\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7093<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Microempresa\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7114<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Empresa de Pequeno Porte\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7122<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Demais Pessoas Jur\u00eddicas\u00a0\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7288<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - ITR<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN)<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN-MEI) Microempreendedor Individual<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1136<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1165<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1194<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1204<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1210<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1233<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1240<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1279<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1285<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1291<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3780<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3796<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3835<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3841<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3858<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3870<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI - Art. 2\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3887<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3926<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3932<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3955<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4720<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4737<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4743<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4750<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4059<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4065<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4007<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4013<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4020<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=126&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10016&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5161<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td>Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria Rural (PRR)\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/servicos.receitafederal.gov.br\/login?redirectUrl=https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=10042\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2018\/Lei\/l13606.htm\">Lei n\u00ba 13.606\/18<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DCTFWeb \u2013 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais\u00a0<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DME \u2013 Declara\u00e7\u00e3o de Opera\u00e7\u00f5es Liquidadas com Moeda em Esp\u00e9cie\u00a0<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.761\/2017<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias\u00a0<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/141910\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.186\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DeCripto \u2013 Declara\u00e7\u00e3o de Criptoativos<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/147709\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.291\/2025<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><table cellpadding=\"0\" cellspacing=\"0\" class=\"grid\"><thead><tr class=\"headings\"><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=7&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">AGO\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=9&Ano=2026'\">&gt;<\/a><\/th><\/tr><tr class=\"headings gradiente\"><th width=\"14%\" style=\"border-left:1px solid #DADFE0;\"><a><span>D<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>T<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/a><\/span><\/th><\/tr><\/thead><tbody><tr class=\"calendar-row calendar\"><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td id=\"2026-08-01\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis1\">01<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-02\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis2\">02<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-03\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis3\">03<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-04\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis4\">04<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-05\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-06\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis6\">06<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-07\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis7\">07<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-08\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis8\">08<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-09\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis9\">09<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-10\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis10\">10<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-11\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis11\">11<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-12\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-13\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis13\">13<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-14\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis14\">14<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-15\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis15\">15<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-16\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis16\">16<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-17\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis17\">17<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-18\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis18\">18<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-19\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-20\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis20\">20<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-21\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis21\">21<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-22\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis22\">22<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-23\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis23\">23<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-24\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis24\">24<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-25\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis25\">25<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-26\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-27\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis27\">27<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-28\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis28\">28<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-29\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis29\">29<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-30\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis30\">30<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-31\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis31\">31<\/a>\n\t\t\t\t<\/div><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><\/tr><\/tbody><\/table> \n<\/form>\n\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (5) - calendario - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e13ee17 e-con-full e-flex e-con e-parent\" data-id=\"e13ee17\" data-element_type=\"container\" id=\"contato\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-ca707f3 e-con-full e-flex e-con e-child\" data-id=\"ca707f3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c2b81e6 e-con-full e-flex e-con e-child\" data-id=\"c2b81e6\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d5139 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f8d5139\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/sanfracontabilidade.com.br\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-location-arrow\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M444.52 3.52L28.74 195.42c-47.97 22.39-31.98 92.75 19.19 92.75h175.91v175.91c0 51.17 70.36 67.17 92.75 19.19l191.9-415.78c15.99-38.39-25.59-79.97-63.97-63.97z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Rua Santa Cruz -2105 - Sala 1401 - Vila Mariana S\u00e3o Paulo - SP - CEP: 04121-002<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(11) 5061-2670<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">contato@sanfracontabilidade.com.br<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8717969 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8717969\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/api.whatsapp.com\/send\/?phone=5511999177280&#038;text=Ol%C3%A1%21+Gostaria+de+mais+informa%C3%A7%C3%B5es.&#038;type=phone_number&#038;app_absent=0\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Fale conosco!<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97b388e e-con-full e-flex e-con e-child\" data-id=\"97b388e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-5517d6c e-flex e-con-boxed e-con e-child\" data-id=\"5517d6c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e6526e elementor-widget elementor-widget-heading\" data-id=\"2e6526e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Envie-nos uma mensagem:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd8aa9a elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"bd8aa9a\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.19.0 - 07-02-2024 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.e-font-icon-svg{height:1em}.elementor-select-wrapper .select-caret-down-wrapper{position:absolute;top:50%;transform:translateY(-50%);inset-inline-end:10px;pointer-events:none;font-size:11px}.elementor-select-wrapper .select-caret-down-wrapper svg{display:unset;width:1em;aspect-ratio:unset;fill:currentColor}.elementor-select-wrapper .select-caret-down-wrapper i{font-size:19px;line-height:2}.elementor-select-wrapper.remove-before:before{content:\"\"!important}<\/style>\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"9\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"bd8aa9a\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nome Completo\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_c899da1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_c899da1]\" id=\"form-field-field_c899da1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telefone\" required=\"required\" aria-required=\"true\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_826abd5 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_826abd5]\" id=\"form-field-field_826abd5\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Cidade\/Estado\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Sua mensagem\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enviar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1422746 e-con-full e-flex e-con e-parent\" data-id=\"1422746\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-0d65d2f e-con-full e-flex e-con e-child\" data-id=\"0d65d2f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da65e04 elementor-widget__width-inherit elementor-widget elementor-widget-google_maps\" data-id=\"da65e04\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-google_maps .elementor-widget-container{overflow:hidden}.elementor-widget-google_maps .elementor-custom-embed{line-height:0}.elementor-widget-google_maps iframe{height:300px}<\/style>\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rua%20Santa%20Cruz%20-2105%20-%20Vila%20Mariana%20S%C3%A3o%20Paulo%20-%20SP&#038;t=m&#038;z=10&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rua Santa Cruz -2105 - Vila Mariana S\u00e3o Paulo - SP\"\n\t\t\t\t\taria-label=\"Rua Santa Cruz -2105 - Vila Mariana S\u00e3o Paulo - SP\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00f5es Cont\u00e1beis do Tamanho da sua Empresa Conhe\u00e7a mais do nosso trabalho e veja como podemos te ajudar! Fale conosco! QUEM SOMOS Conhe\u00e7a nossa empresa Desde 1996, a Sanfra Contabilidade atua com o compromisso de oferecer servi\u00e7os cont\u00e1beis de alta qualidade, apoiando empresas n\u00e3o apenas no cumprimento de obriga\u00e7\u00f5es fiscais, mas tamb\u00e9m no seu crescimento [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-9","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/9","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=9"}],"version-history":[{"count":189,"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/9\/revisions"}],"predecessor-version":[{"id":756,"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/9\/revisions\/756"}],"wp:attachment":[{"href":"https:\/\/sanfracontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=9"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}