{"id":87,"date":"2020-05-11T16:34:56","date_gmt":"2020-05-11T19:34:56","guid":{"rendered":"https:\/\/acaocontabil.com.br\/index.php\/home\/"},"modified":"2025-11-10T11:15:12","modified_gmt":"2025-11-10T14:15:12","slug":"home","status":"publish","type":"page","link":"https:\/\/acaocontabil.com.br\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"87\" class=\"elementor elementor-87\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"aux-parallax-section elementor-element elementor-element-ec9734f e-flex e-con-boxed e-con e-parent\" data-id=\"ec9734f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;container_type&quot;:&quot;flex&quot;,&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-0e2f3c3 e-con-full e-flex e-con e-child\" data-id=\"0e2f3c3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-07ebb9a elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"\" data-move-out=\"moveVertical\" data-axis-x=\"-20\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1.3\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"07ebb9a\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/11\/Subtraction-3-1.svg\" title=\"Subtraction-3\" alt=\"Subtraction-3\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6318025 aux-appear-watch-animation aux-slide-from-bot elementor-widget elementor-widget-aux_modern_heading\" data-id=\"6318025\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">A\u00e7\u00e3o Cont\u00e1bil<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Saiba o que podemos fazer por voc\u00ea<\/span><\/h3><div class=\"aux-modern-heading-description\"><p align=\"justify\">Aqui voc\u00ea ir\u00e1 conhecer nossa filosofia de trabalho e nossos servi\u00e7os, al\u00e9m de poder nos contatar para tirar d\u00favidas, dar sugest\u00f5es, entre outras coisas.\n<br>\nPrestamos servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista, fiscal e de documenta\u00e7\u00e3o para empresas, desde as pequenas at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos.<\/p>\n<!--ScriptorEndFragment--><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdffe3 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"3cdffe3\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#porquenosescolher\" porque-nos-escolher=\"\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-14cfba9 e-con-full e-flex e-con e-child\" data-id=\"14cfba9\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-7b5327b elementor-widget__width-auto aux-shpe-type-circle elementor-widget elementor-widget-aux_simple_shape\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"7b5327b\" data-element_type=\"widget\" data-widget_type=\"aux_simple_shape.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-shape-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-shape\"><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-piece elementor-element elementor-element-0052529 elementor-widget elementor-widget-image\" data-parallax-origin=\"top\" data-parallax-depth=\"0.1\" data-parallax-off=\"1024\" data-id=\"0052529\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/banner-1-768x768.png\" class=\"attachment-medium_large size-medium_large wp-image-713\" alt=\"\" srcset=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/banner-1-768x768.png 768w, https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/banner-1-300x300.png 300w, https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/banner-1-1024x1024.png 1024w, https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/banner-1-150x150.png 150w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-e9dce14 e-con-full e-flex e-con e-parent\" data-id=\"e9dce14\" data-element_type=\"container\" id=\"servicos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-41bcd1a e-con-full e-flex e-con e-child\" data-id=\"41bcd1a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b382ae3 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"b382ae3\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\"><\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Nossos servi\u00e7os<\/span><\/h3><\/div>\n        <\/section>\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=\"aux-parallax-section elementor-element elementor-element-665faf2 e-con-full e-flex e-con e-parent\" data-id=\"665faf2\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-6e94077 e-con-full e-flex e-con e-child\" data-id=\"6e94077\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96fd16e elementor-widget elementor-widget-text-editor\" data-id=\"96fd16e\" 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>Com tradi\u00e7\u00e3o, experi\u00eancia e constante atualiza\u00e7\u00e3o, oferecemos servi\u00e7os completos nas \u00e1reas cont\u00e1bil, trabalhista e fiscal. Contamos com uma equipe qualificada e preparada para atender desde micro e pequenas empresas at\u00e9 ind\u00fastrias de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos segmentos.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f9f2740 e-con-full e-flex e-con e-child\" data-id=\"f9f2740\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4ce758c e-con-full e-flex e-con e-child\" data-id=\"4ce758c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8137cbc elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"8137cbc\" 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<i aria-hidden=\"true\" class=\"far fa-folder\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tContabilidade de Empresas\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSimples Nacional<br>\nLucro Presumido<br>\nLucro Real<Br>\nONG<br>\nAssocia\u00e7\u00f5es<br>\nEmpresa de Pequeno Porte - EPP<br>\nMicro Empresa - ME\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<div class=\"elementor-element elementor-element-164b7fa aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"164b7fa\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-da29451 e-con-full e-flex e-con e-child\" data-id=\"da29451\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f205d0 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"4f205d0\" 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<i aria-hidden=\"true\" class=\"auxicon auxicon-graph-1\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tEscrita Fiscal\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tICMS;<br>\nIPI;<br>\nISS;<br>\nDIPAM;<br>\nDCTF;<br>\nMIT;<br>\nCBS\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<div class=\"elementor-element elementor-element-291010f aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"291010f\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-0f18da7 e-con-full e-flex e-con e-child\" data-id=\"0f18da7\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8997d75 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"8997d75\" 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<i aria-hidden=\"true\" class=\"fas fa-user-friends\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tIRPF \/ IRPJ\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tElabora\u00e7\u00e3o e Revis\u00e3o de Declara\u00e7\u00f5es de Imposto de Renda - Pessoas F\u00edsicas e Jur\u00eddicas.\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<div class=\"elementor-element elementor-element-c11f054 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"c11f054\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-93c8f60 e-con-full e-flex e-con e-child\" data-id=\"93c8f60\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c19b199 e-con-full e-flex e-con e-child\" data-id=\"c19b199\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f413d94 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"f413d94\" 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<i aria-hidden=\"true\" class=\"fas fa-users\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tDepartamento Pessoal\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAdmiss\u00e3o<br>\nDemiss\u00e3o<br>\nFolha de Pagamento<br>\nF\u00e9rias<br>\nINSS<br>\nFGTS<br>\nE-Social\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<div class=\"elementor-element elementor-element-f345f58 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"f345f58\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-1e48b43 e-con-full e-flex e-con e-child\" data-id=\"1e48b43\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87805ad elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"87805ad\" 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<i aria-hidden=\"true\" class=\"auxicon auxicon-invoice\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tObten\u00e7\u00e3o de Certid\u00f5es\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tMunicipais<br>\nEstaduais<br>\nReceita Federal<br>\nCart\u00f3rios<br>\nFGTS<br>\nentre outros.\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<div class=\"elementor-element elementor-element-30a5d75 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"30a5d75\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-a33c722 e-con-full e-flex e-con e-child\" data-id=\"a33c722\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84d2142 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"84d2142\" 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<i aria-hidden=\"true\" class=\"fas fa-building\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tAbertura \/ Encerramento de empresas\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tJUCESP;<br>Cart\u00f3rios;<br>Receita Federal;<br>Estado e Prefeitura.\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<div class=\"elementor-element elementor-element-d8b3dff aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"d8b3dff\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-84ce1f5 e-con-full e-flex e-con e-child\" data-id=\"84ce1f5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9af7a3b e-con-full e-flex e-con e-child\" data-id=\"9af7a3b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e4575 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"b1e4575\" 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<i aria-hidden=\"true\" class=\"fas fa-calendar-check\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tAvalia\u00e7\u00e3o de Empresas\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEcon\u00f4mico-Financeira;<br>Patrimonial e de Fundo de Com\u00e9rcio\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<div class=\"elementor-element elementor-element-909f754 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"909f754\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-1cde864 e-con-full e-flex e-con e-child\" data-id=\"1cde864\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24a4a4a elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"24a4a4a\" 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<i aria-hidden=\"true\" class=\"fas fa-calendar-check\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tAvalia\u00e7\u00e3o Organizacional de Empresas\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOrganogramas;<br>Fluxograma de Informa\u00e7\u00f5es;<br>Fluxo de Caixa etc.\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<div class=\"elementor-element elementor-element-46f424f aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"46f424f\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-dccd9d8 e-con-full e-flex e-con e-child\" data-id=\"dccd9d8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2089fb elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"d2089fb\" 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<i aria-hidden=\"true\" class=\"fas fa-calendar-check\"><\/i>\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tPlanejamento Tribut\u00e1rio\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEstrat\u00e9gias inteligentes para reduzir sua carga tribut\u00e1ria de forma legal e aumentar a rentabilidade do seu neg\u00f3cio.\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<div class=\"elementor-element elementor-element-791a94e aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"791a94e\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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 class=\"aux-scroll-anim elementor-element elementor-element-2654c00 elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"\" data-move-out=\"scale\" data-axis-x=\"-20\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1.3\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"2654c00\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/11\/Subtraction-3-1.svg\" title=\"Subtraction-3\" alt=\"Subtraction-3\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-792ce80 quem-somos e-flex e-con-boxed e-con e-parent\" data-id=\"792ce80\" data-element_type=\"container\" id=\"quem-somos\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;,&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-fef8737 e-flex e-con-boxed e-con e-child\" data-id=\"fef8737\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&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-f9ec8b7 aux-appear-watch-animation aux-slide-from-bot elementor-widget elementor-widget-aux_modern_heading\" data-id=\"f9ec8b7\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">A\u00e7\u00e3o Cont\u00e1bil<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Mais que uma Empresa, uma Hist\u00f3ria!<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p align=\"justify\">Fundada em 31 de agosto de 1992, a A\u00e7\u00e3o Organiza\u00e7\u00e3o Cont\u00e1bil iniciou suas atividades sob o nome Escrit\u00f3rio Cont\u00e1bil e Fiscal APJ S\/C Ltda., na Rua Carlota Luisa de Jesus, no bairro do Tatuap\u00e9, em S\u00e3o Paulo. Seu contrato social foi devidamente registrado no 3\u00ba Registro Civil de Pessoas Jur\u00eddicas, sob o n\u00ba 19032.<\/p>\n<p align=\"justify\">Com o passar dos anos e o crescimento das opera\u00e7\u00f5es, o escrit\u00f3rio mudou-se para sua atual sede, na Rua Dom Jos\u00e9 Alarc\u00e3o, 55 \u2013 Ipiranga, S\u00e3o Paulo (SP), e passou a adotar o nome A\u00e7\u00e3o Organiza\u00e7\u00e3o Cont\u00e1bil S\/S, refletindo sua evolu\u00e7\u00e3o e posicionamento no mercado.<\/p>\n<p align=\"justify\">A empresa nasceu do ideal de dois profissionais com ampla experi\u00eancia em empresas nacionais e multinacionais, que decidiram unir conhecimento t\u00e9cnico e viv\u00eancia pr\u00e1tica para oferecer servi\u00e7os cont\u00e1beis de alta qualidade, com \u00e9tica e comprometimento.<\/p>\n<p align=\"justify\">Desde ent\u00e3o, mantemos o compromisso de prestar servi\u00e7os com idoneidade, precis\u00e3o e dentro dos mais elevados padr\u00f5es t\u00e9cnicos, sempre pautados em crit\u00e9rios profissionais s\u00f3lidos e atualizados.<\/p>\n<p align=\"justify\">Nosso time participa de programas cont\u00ednuos de capacita\u00e7\u00e3o e desenvolvimento t\u00e9cnico, por meio de treinamentos internos, reuni\u00f5es de desempenho e participa\u00e7\u00e3o em cursos, semin\u00e1rios e palestras voltados \u00e0 \u00e1rea cont\u00e1bil, fiscal e trabalhista.<\/p>\n<p align=\"justify\">Acompanhamos constantemente as publica\u00e7\u00f5es especializadas (como IOB e Informare) e os pronunciamentos t\u00e9cnicos das principais entidades da classe, incluindo o IBRACON, o Conselho Federal de Contabilidade (CFC) e o Conselho Regional de Contabilidade de S\u00e3o Paulo (CRC-SP), garantindo que nossas pr\u00e1ticas estejam sempre alinhadas \u00e0s normas e inova\u00e7\u00f5es do setor.<\/p>\n<p align=\"justify\">Mais de tr\u00eas d\u00e9cadas depois, seguimos firmes em nosso prop\u00f3sito: oferecer solu\u00e7\u00f5es cont\u00e1beis que gerem seguran\u00e7a, transpar\u00eancia e crescimento para nossos clientes.<\/p><\/div><\/div>\n        <\/section>\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-26e925b e-flex e-con-boxed e-con e-child\" data-id=\"26e925b\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&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=\"aux-parallax-piece elementor-element elementor-element-bed1c2f elementor-widget elementor-widget-image\" data-parallax-origin=\"top\" data-parallax-depth=\"0.15\" data-parallax-off=\"1024\" data-id=\"bed1c2f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"960\" height=\"652\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/IMAGEM-MAIS-QUE-UMA-EMPRESA.png\" class=\"attachment-large size-large wp-image-863\" alt=\"\" \/>\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\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=\"aux-parallax-section elementor-element elementor-element-22335f2 parceiros e-flex e-con-boxed e-con e-parent\" data-id=\"22335f2\" data-element_type=\"container\" id=\"parceiros\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;container_type&quot;:&quot;flex&quot;,&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-c35950f e-con-full e-flex e-con e-child\" data-id=\"c35950f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a872329 aux-appear-watch-animation aux-slide-from-bot elementor-widget elementor-widget-aux_modern_heading\" data-id=\"a872329\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Nossos Parceiros<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Veja abaixo nossos parceiros<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-290e228 elementor-widget elementor-widget-spacer\" data-id=\"290e228\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-3c951b0 e-flex e-con-boxed e-con e-child\" data-id=\"3c951b0\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&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-addebf5 e-con-full e-flex e-con e-child\" data-id=\"addebf5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64243ad elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"64243ad\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"524\" height=\"510\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/813b22_0a11c1b163bd45e5a1f0b3dfbc937c81mv2.gif\" class=\"attachment-full size-full wp-image-752\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Ame Amoroso<\/h3><p class=\"elementor-image-box-description\"><p align=\"justify\">Institui\u00e7\u00e3o que auxilia crian\u00e7as, jovens, adultos e \u00a0fam\u00edlias!\n<br>\nEles possuem o CEI AME que atende 172 crian\u00e7as diariamente em per\u00edodo integral; 180 crian\u00e7as e adolescente em per\u00edodo contraturno escolar; 1000 fam\u00edlias de alta vulnerabilidades social e o Centro de Acolhida de Amor e Respeito que auxilia a comunidade em algumas \u00e1reas.\n<br>\nNesta parceria participamos das campanhas de Natal, dia das Crian\u00e7as, al\u00e9m de arrecada\u00e7\u00f5es financeiras e divulga\u00e7\u00e3o dos eventos realizados por eles. Para saber mais a respeito desta institui\u00e7\u00e3o entre no site<\/p><\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a2ecf0 elementor-widget elementor-widget-aux_modern_button\" data-id=\"5a2ecf0\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/www.ameamoroso.org.br\/\" target=\"_blank\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-3dfbfa1 e-con-full e-flex e-con e-child\" data-id=\"3dfbfa1\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4f2b90 elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"e4f2b90\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"1223\" height=\"1008\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/01_AFB_logo_horiz_positivo.png\" class=\"attachment-full size-full wp-image-780\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Associa\u00e7\u00e3o Fernanda Bianchini<\/h3><p class=\"elementor-image-box-description\"><p align=\"justify\">A Associa\u00e7\u00e3o Fernanda Bianchini \u00e9 uma entidade com finalidade social, sem fins lucrativos, dedicada a ensinar dan\u00e7a, teatro e m\u00fasica a pessoas com efici\u00eancia visual, f\u00edsica, motora, intelectual, s\u00edndrome de down e com espectro autista.\n<br>\nSomos respons\u00e1veis pela \u00fanica Companhia de Ballet de Cegos do Mundo.\n<br>\nUtilizamos um M\u00e9todo de ensino pioneiro criado pela fundadora e fisioterapeuta Fernanda Bianchini.\n<br>\nOferecemos 16 modalidades diferentes entre dan\u00e7a, teatro, m\u00fasica, pilates e yoga que beneficiam 400 alunos com diversas defici\u00eancias.\n<br>\nEstamos localizados na cidade de S\u00e3o Paulo.\n<br>\nInstagram: @associacaofernandabianchini<p><\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be92aa7 elementor-widget elementor-widget-aux_modern_button\" data-id=\"be92aa7\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/afbb.ong.br\/\" target=\"_blank\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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-4c68614 e-con-full e-flex e-con e-child\" data-id=\"4c68614\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-637abfe elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"637abfe\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"955\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/logo_coworking_curvas-1-scaled.png\" class=\"attachment-full size-full wp-image-864\" alt=\"\" srcset=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/logo_coworking_curvas-1-scaled.png 2560w, https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/logo_coworking_curvas-1-1536x573.png 1536w, https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/10\/logo_coworking_curvas-1-2048x764.png 2048w\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Sou Mais Coworking<\/h3><p class=\"elementor-image-box-description\"><p align=\"justify\">Localizado no bairro do Ipiranga, o Sou Mais Coworking \u00e9 um espa\u00e7o moderno para realizar suas reuni\u00f5es de trabalho, encontros profissionais ou tamb\u00e9m ter o endere\u00e7o fiscal para sua empresa. S\u00e3o diversos tipos de salas, contratos e valores. E voc\u00ea n\u00e3o precisa se preocupar com nada, pois eles cuidam de tudo para voc\u00ea e sua empresa!.<\/p><\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8291793 elementor-widget elementor-widget-aux_modern_button\" data-id=\"8291793\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/www.soumaiscoworking.com.br\/\" target=\"_blank\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\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 class=\"aux-scroll-anim elementor-element elementor-element-218f651 elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"\" data-move-out=\"moveVertical\" data-axis-x=\"-20\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1.3\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"218f651\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/11\/Subtraction-3-1.svg\" title=\"Subtraction-3\" alt=\"Subtraction-3\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-43d7979 elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"\" data-move-out=\"moveVertical\" data-axis-x=\"-20\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1.3\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"43d7979\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/11\/Subtraction-3-1.svg\" title=\"Subtraction-3\" alt=\"Subtraction-3\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-24c4627 elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"\" data-move-out=\"scale\" data-axis-x=\"-20\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1.3\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"24c4627\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/acaocontabil.com.br\/wp-content\/uploads\/2025\/11\/Subtraction-3-1.svg\" title=\"Subtraction-3\" alt=\"Subtraction-3\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \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=\"aux-parallax-section elementor-element elementor-element-d632569 porquenosescolher e-flex e-con-boxed e-con e-parent\" data-id=\"d632569\" data-element_type=\"container\" id=\"porquenosescolher\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;,&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-176d0f8 e-con-full e-flex e-con e-child\" data-id=\"176d0f8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41cd4b0 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"41cd4b0\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">A\u00c7\u00c3O CONT\u00c1BIL<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Por que nos escolher?<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p align=\"justify\">Com tradi\u00e7\u00e3o, experi\u00eancia, atualiza\u00e7\u00e3o, capacidade t\u00e9cnica e profissionais treinados e atualizados, nos dedicamos a prestar todos os servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista e fiscal, desde a pequena empresa at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos.<\/p><p align=\"justify\"><!--ScriptorEndFragment--><\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50d46c0 elementor-widget elementor-widget-accordion\" data-id=\"50d46c0\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8471\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8471\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Miss\u00e3o:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8471\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8471\"><p>Oferecer servi\u00e7os cont\u00e1beis com excel\u00eancia, precis\u00e3o e transpar\u00eancia, contribuindo para o crescimento sustent\u00e1vel e a sa\u00fade financeira dos nossos clientes, por meio de solu\u00e7\u00f5es personalizadas e apoio estrat\u00e9gico \u00e0 gest\u00e3o empresarial.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8472\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8472\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Vis\u00e3o:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8472\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8472\"><p>Ser reconhecido como um escrit\u00f3rio cont\u00e1bil de refer\u00eancia por tantos anos de experi\u00eancia, pela qualidade t\u00e9cnica, inova\u00e7\u00e3o nos servi\u00e7os e pela parceria de confian\u00e7a constru\u00edda com cada cliente.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8473\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8473\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Valores:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8473\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8473\"><p>\u00c9tica e Transpar\u00eancia: Agir com integridade e clareza em todas as rela\u00e7\u00f5es.<\/p><p>Comprometimento: Entregar resultados consistentes e cumprir prazos com responsabilidade.<\/p><p>Excel\u00eancia T\u00e9cnica: Buscar atualiza\u00e7\u00e3o constante e qualidade em todos os servi\u00e7os prestados.<\/p><p>Inova\u00e7\u00e3o: Utilizar tecnologia e pr\u00e1ticas modernas para otimizar processos e gerar valor.<\/p><p>Parceria e Confian\u00e7a: Construir relacionamentos duradouros baseados no respeito e na colabora\u00e7\u00e3o.<\/p><p>Foco no Cliente: Entender as necessidades de cada neg\u00f3cio e oferecer solu\u00e7\u00f5es sob medida.<\/p><\/div>\n\t\t\t\t<\/div>\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-6a0e3bb links e-flex e-con-boxed e-con e-parent\" data-id=\"6a0e3bb\" data-element_type=\"container\" id=\"links\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&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-c60ad24 e-con-full e-flex e-con e-child\" data-id=\"c60ad24\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2380b71 aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"2380b71\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h1 class=\"aux-modern-heading-primary\">Conte\u00fado Online<\/h1><h2 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Informe-se diariamente com nosso conte\u00fado<\/span><\/h2><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\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=\"aux-parallax-section elementor-element elementor-element-7e39ef3 e-con-full e-flex e-con e-parent\" data-id=\"7e39ef3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-8c0e41a e-con-full e-flex e-con e-child\" data-id=\"8c0e41a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50e8fb4 elementor-widget elementor-widget-heading\" data-id=\"50e8fb4\" 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\">Agenda Empresarial<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8c1b02 elementor-widget elementor-widget-shortcode\" data-id=\"c8c1b02\" 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) - noticias-empresariais - START -->\n\n\t\t\t\t\t\t<span id='csmi-19350a9d8af36ac255e1735825910f49' class='csmi csmi-bid-5 csmi-noticias-empresariais'>\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>04\/09\/2026 - <a data-fancybox data-src=\"#news12437\" href=\"javascript:;\" class=\"tool\" title=\"Tribunais de Contas falham ao fiscalizar primeira inf\u00e2ncia, diz conselheiro\">Tribunais de Contas falham ao fiscalizar...<\/a><\/div> \n\t\t\t<div id=\"news12437\" 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>Tribunais de Contas falham ao fiscalizar primeira inf\u00e2ncia, diz conselheiro<\/h2><br \/><br \/>\n\t\t\t\t<p>Os Tribunais de Contas brasileiros falharam no controle externo de pol\u00edticas voltadas \u00e0 primeira inf\u00e2ncia, p\u00fablico de zero a seis anos exposto a profundas desigualdades sociais no pa\u00eds.<div><br><\/div><div>Jo\u00e3o Spacca<\/div><div>Edson Ferrari, conselheiro do TCE-GO e presidente do Comit\u00ea T\u00e9cnico da Primeira Inf\u00e2ncia do Instituto Rui Barbosa<\/div><div>A avalia\u00e7\u00e3o \u00e9 de Edson Ferrari, conselheiro do Tribunal de Contas de Goi\u00e1s (TCE-GO) e presidente do Comit\u00ea T\u00e9cnico da Primeira Inf\u00e2ncia do Instituto Rui Barbosa. Para ele, o cuidado com a primeira inf\u00e2ncia deve ser reconhecido como medida priorit\u00e1ria para o desenvolvimento socioecon\u00f4mico nacional.&nbsp;<\/div><div><br><\/div><div>Em entrevista \u00e0 revista eletr\u00f4nica Consultor Jur\u00eddico, Ferrari defendeu que os Tribunais de Contas, a n\u00edvel municipal, estadual e federal, devem deixar de fiscalizar apenas \u201co frio do papel\u201d e assumir uma postura de avalia\u00e7\u00e3o e indu\u00e7\u00e3o de pol\u00edticas p\u00fablicas com foco em resultados mais eficazes na ponta \u2013 o que j\u00e1 vem sendo iniciado em alguns estados nos \u00faltimos anos.&nbsp;<\/div><div><br><\/div><div>O conselheiro foi um dos respons\u00e1veis pela organiza\u00e7\u00e3o do III Encontro Nacional da Primeira Inf\u00e2ncia, encerrado no \u00faltimo dia 28 de agosto, em Goi\u00e2nia. Com mais de 1.200 participantes, incluindo prefeitos, parlamentares, juristas, pesquisadores e membros de Tribunais de Contas, o evento discutiu a recente evolu\u00e7\u00e3o das atribui\u00e7\u00f5es dos \u00f3rg\u00e3os de controle externo no pa\u00eds para melhorar a governan\u00e7a e os resultados dos recursos p\u00fablicos voltados \u00e0s crian\u00e7as.<\/div><div><br><\/div><div><br><\/div><div>Leia a entrevista:<\/div><div><br><\/div><div>Conjur \u2013 Qual o seu diagn\u00f3stico sobre a atual situa\u00e7\u00e3o das pol\u00edticas p\u00fablicas voltadas \u00e0 primeira inf\u00e2ncia no pa\u00eds e como os Tribunais de Contas t\u00eam se envolvido nesse contexto?<\/div><div>Edson Ferrari \u2013 Hoje, a primeira inf\u00e2ncia n\u00e3o est\u00e1 nos or\u00e7amentos das administra\u00e7\u00f5es p\u00fablicas de forma coordenada, e os doze indicadores relacionados a essa fase de desenvolvimento est\u00e3o abaixo do esperado em todo o pa\u00eds. Sabemos que, principalmente as pol\u00edticas transversais, que envolvem diferentes \u00e1reas e \u00f3rg\u00e3os, como as de primeira inf\u00e2ncia, exigem um fortalecimento da governan\u00e7a voltada aos resultados na ponta, que \u00e9 o que defendemos que os Tribunais de Contas passem a analisar e cobrar cada vez mais.&nbsp;<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div><br><\/div><div>Acreditamos que o governo federal, os governos estaduais e municipais precisam responder a esses indicadores que mostram, por exemplo, um crescimento baix\u00edssimo do Ideb (\u00cdndice de Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica) nos \u00faltimos anos. E os tribunais, como parte do Estado brasileiro, tamb\u00e9m precisam.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 O que levou a essa amplia\u00e7\u00e3o recente das atribui\u00e7\u00f5es dos tribunais?<\/div><div>Edson Ferrari \u2013 Na verdade, n\u00e3o \u00e9 amplia\u00e7\u00e3o, est\u00e3o apenas fazendo sua obriga\u00e7\u00e3o, que ultrapassa a fiscaliza\u00e7\u00e3o financeira or\u00e7ament\u00e1ria para se responsabilizar, tamb\u00e9m, pelo resultado de pol\u00edticas p\u00fablicas. Ou seja, entendemos que n\u00e3o podemos ficar enxugando gelo e fiscalizando s\u00f3 o frio do papel. Ent\u00e3o, tribunais passaram a fazer o que j\u00e1 deveria ser atributo deles, que \u00e9 olhar e cobrar qualidade do resultado de uma pol\u00edtica p\u00fablica.&nbsp;<\/div><div><br><\/div><div>Os tribunais n\u00e3o s\u00e3o gestores, mas fiscalizadores dos gestores e indutores de pol\u00edticas p\u00fablicas eficazes. Se os gestores p\u00fablicos n\u00e3o est\u00e3o garantindo a qualidade desses gastos, precisamos passar a cobrar deles. Por isso, estamos aprimorando nossas fun\u00e7\u00f5es, dentro do que a lei permite, e a lei permite muito em termos de exigir qualidade dos gastos.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Ou seja, se trata mais de um aprimoramento do que uma mudan\u00e7a pr\u00e1tica nas fun\u00e7\u00f5es dos tribunais?<\/div><div>Edson Ferrari \u2013 Sim. N\u00e3o existiu uma mudan\u00e7a de arcabou\u00e7o. Para se cumprir efetivamente a quest\u00e3o fiscal, econ\u00f4mica, cont\u00e1bil relacionada aos gastos p\u00fablicos, deve-se optar pelo que eu costumo chamar de qualidade dos gastos. Se consideramos as an\u00e1lises de qualidade de gastos que vinham sendo produzidas vemos que o controle externo, o que envolve os Tribunais de Contas regionais e o Tribunal de Contas da Uni\u00e3o, falharam. Do ponto de vista da fiscaliza\u00e7\u00e3o, do controle, falharam.<\/div><div><br><\/div><div>Conjur \u2013 Por que falharam?<\/div><div>Edson Ferrari \u2013 Se observamos, por exemplo, que foram destinados 25% do or\u00e7amento p\u00fablico para a Educa\u00e7\u00e3o e 12% para a Sa\u00fade, como prev\u00ea a Constitui\u00e7\u00e3o, e olhamos s\u00f3 para a conformidade da interpreta\u00e7\u00e3o legal, est\u00e1 tudo certo e dentro da lei. Mas, muitas vezes, na ponta, esses gastos n\u00e3o deram resultado.<\/div><div><br><\/div><div>Vemos, por exemplo, que a qualidade de ensino do pa\u00eds est\u00e1 l\u00e1 embaixo h\u00e1 muitos anos, como mostram os relat\u00f3rios do Ideb. Vemos tamb\u00e9m que temos no pa\u00eds 18 milh\u00f5es de crian\u00e7as de 0 a 6 anos e cerca de 10 milh\u00f5es inscritas no Cad\u00danico. Ou seja, s\u00e3o 10 milh\u00f5es de crian\u00e7as vulner\u00e1veis, de fam\u00edlias vulner\u00e1veis. Ent\u00e3o, se apenas cumprirmos a lei e garantirmos o cumprimento dessas porcentagens de gastos, que n\u00e3o est\u00e3o surtindo efeito, estamos devendo, enquanto Estado brasileiro, para essas crian\u00e7as e fam\u00edlias. O artigo 227 da Constitui\u00e7\u00e3o fala que \u00e9 prioridade absoluta do Estado, da sociedade e das fam\u00edlias cuidarem das crian\u00e7as, e n\u00e3o estamos cuidando.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 De que forma pretendem, na pr\u00e1tica, melhorar a qualidade dessas pol\u00edticas a partir dos Tribunais de Contas?<\/div><div>Edson Ferrari \u2013 Do ponto de vista jur\u00eddico, das normas, os Tribunais de Contas brasileiros ou o sistema de controle externo brasileiro \u00e9 um dos melhores do mundo. Em Portugal, por exemplo, vemos que o tribunal de contas n\u00e3o aplica penalidades. N\u00f3s, aqui, podemos aplicar penalidades, multas, e encaminhar pedidos de abertura de inqu\u00e9ritos criminais e c\u00edveis, entre outras atribui\u00e7\u00f5es. Mas, antes, n\u00e3o nos atent\u00e1vamos para isso como medida de press\u00e3o aos governos. Nem mesmo eu me atentava, porque faz 22 anos que sou conselheiro e, s\u00f3 nos \u00faltimos cinco, comecei a me atentar para isso.&nbsp;&nbsp;<\/div><div><br><\/div><div>Vale explicar que os tribunais funcionam internamente da seguinte forma: no in\u00edcio do ano, aprovam um plano anual de auditorias para avaliar ao que dar prioridade. Quando se faz uma auditoria, \u00e9 por amostragem. Ent\u00e3o, pegamos, por exemplo, 50 postos de sa\u00fade para fiscalizar e avaliar como est\u00e1 ocorrendo a vacina\u00e7\u00e3o ali. Ao final desse processo, trazemos os resultados dessa pol\u00edtica, identificamos poss\u00edveis falhas, apontamos o que deveria estar sendo feito para que ela se torne mais eficaz e damos um prazo para que o \u00f3rg\u00e3o p\u00fablico cumpra as recomenda\u00e7\u00f5es. Se n\u00e3o cumprir dentro do prazo, se aplica uma penalidade de advert\u00eancia. E \u00e9 assim que a auditoria precisa funcionar. N\u00e3o adianta apenas confirmar que os postos gastaram conforme o que prev\u00ea or\u00e7amento, sem avaliar os resultados que aqueles gastos trouxeram e se foram eficazes.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Quando come\u00e7aram a olhar mais para a qualidade dos gastos p\u00fablicos e desenvolver a\u00e7\u00f5es voltadas \u00e0 primeira inf\u00e2ncia?<\/div><div>Edson Ferrari \u2013&nbsp; No final de 2021, eu propus, durante um encontro anual na Para\u00edba, que reuniu Tribunais de Contas de todo o pa\u00eds, que pass\u00e1ssemos a avaliar se as pol\u00edticas p\u00fablicas est\u00e3o funcionando de modo efetivo. Ou seja, se s\u00e3o pol\u00edticas p\u00fablicas leg\u00edtimas, planejadas, analisadas e concebidas dentro do que a norma permite. Naquele ano, enquanto representante da Associa\u00e7\u00e3o dos Membros dos Tribunais de Contas do Brasil e presidente do Comit\u00ea T\u00e9cnico da Primeira Inf\u00e2ncia do Instituto Rui Barbosa, levei para esse encontro que precis\u00e1vamos iniciar a avalia\u00e7\u00e3o qualitativa de pol\u00edticas p\u00fablicas envolvendo a primeira inf\u00e2ncia, e desde ent\u00e3o, tribunais de diferentes estados e munic\u00edpios j\u00e1 v\u00eam se mobilizando por esse caminho.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Os tribunais t\u00eam apontado alguma dificuldade espec\u00edfica na implementa\u00e7\u00e3o efetiva dessas pol\u00edticas p\u00fablicas pelos governos?<\/div><div>Edson Ferrari \u2013&nbsp; J\u00e1 perceb\u00edamos que a falta de um trabalho intersetorial, solid\u00e1rio, em conjunto, entre as diferentes \u00e1reas e \u00f3rg\u00e3os do Estado seria um grande problema a ser enfrentado. J\u00e1 temos, inclusive, evid\u00eancias que apontam que, se as a\u00e7\u00f5es n\u00e3o forem intersetorializadas, como n\u00e3o s\u00e3o hoje, continuar\u00e3o n\u00e3o dando certo. Por isso, passamos a defender a cria\u00e7\u00e3o de uma autoridade nacional da primeira inf\u00e2ncia ligada diretamente ao gabinete do presidente da Rep\u00fablica, para que ele possa exercer de forma efetiva uma pol\u00edtica p\u00fablica de Estado, \u00e0 qual todas as \u00e1reas devem destinar recursos do or\u00e7amento. Defendemos essa cria\u00e7\u00e3o porque percebemos que os minist\u00e9rios, isoladamente, n\u00e3o est\u00e3o conseguindo vencer essa barreira.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 E o que foi feito desde ent\u00e3o pelo tribunais?&nbsp;<\/div><div>Edson Ferrari \u2013 Do final de 2021 para 2022, alguns Tribunais de Contas j\u00e1 come\u00e7aram a montar comit\u00eas estaduais pelo Pacto da Primeira Inf\u00e2ncia e mobilizar as institui\u00e7\u00f5es. Por exemplo, em Goi\u00e1s, n\u00f3s criamos, em abril de 2022, o nosso comit\u00ea, que conta com representantes de institui\u00e7\u00f5es como o Tribunal de Contas do Estado, o Minist\u00e9rio P\u00fablico, o Tribunal de Justi\u00e7a, a Ordem dos Advogados do Brasil e o Governo do Estado, al\u00e9m de \u00f3rg\u00e3os municipais. E j\u00e1 estamos conseguindo melhorar muito essa atua\u00e7\u00e3o dos Tribunais de Contas como indutores e incentivadores de pol\u00edticas p\u00fablicas eficazes para a primeira inf\u00e2ncia.&nbsp;<\/div><div><br><\/div><div>Agora, estamos capacitando as equipes com foco em gest\u00e3o, dentro de uma estrutura que j\u00e1 existe, com base em coleta e an\u00e1lise de dados confi\u00e1veis para poder analisar essas pol\u00edticas p\u00fablicas, porque \u00e9 s\u00f3 com dados que se faz pol\u00edtica p\u00fablica.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Quais s\u00e3o as suas expectativas em rela\u00e7\u00e3o ao que esse esfor\u00e7o dos Tribunais de Contas pode gerar para a primeira inf\u00e2ncia no pa\u00eds e em quanto tempo?<\/div><div>Edson Ferrari \u2013 Depende de cada estado e cada comprometimento por parte do tribunal em colocar a pol\u00edtica da primeira inf\u00e2ncia como evid\u00eancia. Um exemplo pr\u00e1tico j\u00e1 se deu no estado da Para\u00edba, onde o Tribunal de Contas do estado conduziu uma s\u00e9rie de capacita\u00e7\u00f5es voltadas a orientar gestores municipais na constru\u00e7\u00e3o de or\u00e7amentos sens\u00edveis \u00e0s necessidades de crian\u00e7as de zero a seis anos, e aderiu ao Pacto Pela Primeira Inf\u00e2ncia. O estado, at\u00e9 o ano passado, tinha previsto algumas dezenas de milh\u00f5es para a pol\u00edtica da primeira inf\u00e2ncia e, em 2026, tem mais 2 bilh\u00f5es previstos. Isso depois que o presidente do tribunal estadual montou um comit\u00ea que trabalha e, conjunto com t\u00e9cnicos especializados na \u00e1rea da primeira inf\u00e2ncia.&nbsp;<\/div><div><br><\/div><div>Outro bom exemplo \u00e9 o Tocantins, onde todos os munic\u00edpios hoje j\u00e1 t\u00eam no or\u00e7amento ou na LDO (Lei de Diretrizes Or\u00e7ament\u00e1rias) municipal, verbas destinadas para a primeira inf\u00e2ncia, depois de a\u00e7\u00f5es, capacita\u00e7\u00f5es e recomenda\u00e7\u00f5es do tribunal do estado. Agora, est\u00e3o criando l\u00e1, por meio de leis municipais, pol\u00edticas municipais de primeira inf\u00e2ncia.&nbsp;<\/div><div><br><\/div><div>Ent\u00e3o, cada \u00f3rg\u00e3o tem um tipo de iniciativa, dependendo da sensibilidade e do contexto de cada regi\u00e3o, que deve ir adaptando sua implanta\u00e7\u00e3o de pol\u00edtica para a primeira inf\u00e2ncia \u00e0s suas realidades concretas. Mas, em todo o pa\u00eds, o que deve existir a partir de agora \u00e9 pessoal capacitado e or\u00e7amento destinado com qualidade._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>04\/09\/2026 - <a data-fancybox data-src=\"#news12438\" href=\"javascript:;\" class=\"tool\" title=\"Professora ser\u00e1 indenizada por uso de imagem em publica\u00e7\u00e3o pol\u00edtica\">Professora ser\u00e1 indenizada por uso de i...<\/a><\/div> \n\t\t\t<div id=\"news12438\" 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>Professora ser\u00e1 indenizada por uso de imagem em publica\u00e7\u00e3o pol\u00edtica<\/h2><br \/><br \/>\n\t\t\t\t<p>A 3\u00aa Turma Recursal dos Juizados Especiais do Distrito Federal manteve a condena\u00e7\u00e3o do Distrito Federal ao pagamento de indeniza\u00e7\u00e3o por danos morais a uma professora da rede p\u00fablica, cuja imagem foi usada sem autoriza\u00e7\u00e3o em publica\u00e7\u00e3o pol\u00edtica patrocinada.<div><br><\/div><div>mulher celular redes sociaisMagnific<\/div><div>Imagem da professora foi divulgada no perfil pessoal do ent\u00e3o governador<\/div><div>O colegiado negou provimento ao recurso do DF e confirmou a senten\u00e7a do 1\u00ba Juizado Especial da Fazenda P\u00fablica do DF por seus pr\u00f3prios fundamentos.<\/div><div><br><\/div><div>A fotografia da professora, captada em ambiente escolar durante atividade ligada \u00e0 Administra\u00e7\u00e3o P\u00fablica, foi utilizada em postagem impulsionada no perfil pessoal do ent\u00e3o governador, em contexto de divulga\u00e7\u00e3o de obra p\u00fablica.<\/div><div><br><\/div><div>Diante disso, a servidora buscou a Justi\u00e7a e obteve, em primeira inst\u00e2ncia, a confirma\u00e7\u00e3o da tutela de urg\u00eancia para que o ente p\u00fablico se abstivesse de usar sua imagem sem autoriza\u00e7\u00e3o expressa, al\u00e9m de indeniza\u00e7\u00e3o de R$ 5 mil por danos morais.<\/div><div><br><\/div><div><br><\/div><div>Disputa ideol\u00f3gica n\u00e3o levou o Brasil a lugar nenhum, diz Simonetti<\/div><div>O Distrito Federal recorreu da senten\u00e7a e alegou car\u00e1ter institucional e informativo da publica\u00e7\u00e3o.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div><br><\/div><div>Direito sobre a pr\u00f3pria imagem<\/div><div>Ao analisar o caso, o relator, juiz Daniel Felipe Machado entendeu que a veicula\u00e7\u00e3o em perfil pessoal de agente pol\u00edtico, mediante impulsionamento pago, afasta o argumento de natureza meramente institucional.<\/div><div><br><\/div><div>Assim, o exerc\u00edcio da fun\u00e7\u00e3o p\u00fablica n\u00e3o retira da servidora o direito sobre a pr\u00f3pria imagem, tampouco dispensa autoriza\u00e7\u00e3o para seu uso em divulga\u00e7\u00e3o dessa natureza.<\/div><div><br><\/div><div>Segundo o magistrado, o fato de a professora aparecer de forma acess\u00f3ria n\u00e3o afasta a ilicitude, pois a imagem era identific\u00e1vel e comp\u00f4s mensagem promocional associada \u00e0 gest\u00e3o p\u00fablica.<\/div><div><br><\/div><div>Para o juiz, a situa\u00e7\u00e3o configura dano moral independentemente de preju\u00edzo espec\u00edfico comprovado, nos termos da S\u00famula 403 do Superior Tribunal de Justi\u00e7a.<\/div><div><br><\/div><div>Quanto \u00e0 responsabilidade do Distrito Federal, o ju\u00edzo de origem j\u00e1 havia destacado que \u201ca capta\u00e7\u00e3o da imagem e o conte\u00fado divulgado guardam rela\u00e7\u00e3o direta com o exerc\u00edcio da fun\u00e7\u00e3o p\u00fablica e com a utiliza\u00e7\u00e3o da estrutura estatal, o que atrai a responsabilidade do Distrito Federal, sem preju\u00edzo do direito de regresso\u201d.<\/div><div><br><\/div><div>A retirada posterior da publica\u00e7\u00e3o n\u00e3o afasta o dano j\u00e1 consumado, nem prejudica a obriga\u00e7\u00e3o de o DF se abster de nova utiliza\u00e7\u00e3o da imagem sem autoriza\u00e7\u00e3o espec\u00edfica.<\/div><div><br><\/div><div>Por unanimidade, o colegiado considerou o valor de R$ 5 mil adequado e proporcional \u00e0s circunst\u00e2ncias do caso, sem configurar enriquecimento sem causa.<\/div><div><br><\/div><div>O Distrito Federal tamb\u00e9m foi condenado ao pagamento de honor\u00e1rios advocat\u00edcios de 15% sobre o valor da condena\u00e7\u00e3o. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-DF._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>03\/09\/2026 - <a data-fancybox data-src=\"#news12433\" href=\"javascript:;\" class=\"tool\" title=\"Julgamento virtual \u00e9 grave retrocesso no direito de defesa, diz Delmanto Junior\">Julgamento virtual \u00e9 grave retrocesso n...<\/a><\/div> \n\t\t\t<div id=\"news12433\" 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>Julgamento virtual \u00e9 grave retrocesso no direito de defesa, diz Delmanto Junior<\/h2><br \/><br \/>\n\t\t\t\t<p>A Associa\u00e7\u00e3o Brasileira dos Advogados Criminalistas (Abracrim) questiona no Conselho Nacional de Justi\u00e7a, desde maio deste ano, a ado\u00e7\u00e3o generalizada de julgamentos virtuais em a\u00e7\u00f5es penais. Para a entidade, a sustenta\u00e7\u00e3o oral ass\u00edncrona \u2014 em que o advogado envia a manifesta\u00e7\u00e3o por v\u00eddeo ao sistema eletr\u00f4nico do tribunal, sem oportunidade de exercer o contradit\u00f3rio ao vivo \u2014 representa um risco \u00e0 ampla defesa, essencial no processo penal.<div><br><\/div><div>O criminalista Roberto Delmanto J\u00fanior, que preside a Abracrim-SP, vai ainda mais longe nas cr\u00edticas. Para ele, o julgamento eletr\u00f4nico ass\u00edncrono \u201crepresenta um dos maiores retrocessos do Judici\u00e1rio no Brasil em rela\u00e7\u00e3o \u00e0 ampla defesa\u201d e desvirtua o pr\u00f3prio sentido do julgamento criminal.<\/div><div><br><\/div><div>Jo\u00e3o Spacca<\/div><div>Roberto Delmanto Junior.<\/div><div>Leia a entrevista:<\/div><div><br><\/div><div>ConJur \u2014 Voc\u00ea entende que os julgamentos virtuais prejudicam os r\u00e9us e os advogados devido ao entendimento de restri\u00e7\u00e3o do direito \u00e0 ampla defesa?<\/div><div>Roberto Delmanto Junior \u2014 Claro que prejudicam. A ado\u00e7\u00e3o dos julgamentos virtuais representa um dos maiores retrocessos do Judici\u00e1rio no Brasil em rela\u00e7\u00e3o \u00e0 ampla defesa, principalmente na \u00e1rea criminal. S\u00e3o processos que lidam com fatos, testemunhas, provas e narrativas. Temos tamb\u00e9m essa caracter\u00edstica particular, de que deve-se ter an\u00e1lise de prova em inst\u00e2ncias superiores.<\/div><div><br><\/div><div><br><\/div><div>Negocia\u00e7\u00e3o trabalhista deve preceder tutela estatal, diz ministro do TST<\/div><div>ConJur \u2014 Quais s\u00e3o os principais problemas, do ponto de vista dos criminalistas?<\/div><div>Delmanto Junior \u2014 O julgamento virtual proporciona uma sustenta\u00e7\u00e3o oral em que o advogado manda um videozinho, na esperan\u00e7a de que desembargadores e ministros ir\u00e3o assistir. E digo no diminutivo mesmo, porque em geral trata-se de v\u00eddeos de at\u00e9 15 minutos que s\u00e3o enviados \u00e0 plataforma. S\u00e3o milhares de casos. Ent\u00e3o \u00e9 imposs\u00edvel que sejam todos assistidos.<\/div><div><br><\/div><div>O relator deposita o voto. A\u00ed, esse julgamento fica cinco dias aberto com o suporte de um chatbot. Parece uma tentativa de contornar ilegalidades com a cria\u00e7\u00e3o de mecanismos para ver se esse sistema funciona.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobr<\/div><div><br><\/div><div><br><\/div><div>S\u00f3 que os advogados ficam olhando para a tela do computador at\u00e9 que os votos sejam depositados. Se isso ocorrer no \u00faltimo dia, como o advogado vai pedir a palavra pela ordem? Imposs\u00edvel em um caso em que o julgamento j\u00e1 est\u00e1 sendo encerrado. Isso n\u00e3o \u00e9 um julgamento.<\/div><div><br><\/div><div>ConJur \u2014 Como assim?<\/div><div>Delmanto Junior \u2014 N\u00e3o \u00e9 julgamento, porque julgamento pressup\u00f5e debate ao vivo, com o advogado chamando a aten\u00e7\u00e3o para os detalhes do caso. \u00c0s vezes, h\u00e1 debates. \u00c9 uma ofensa \u00e0 classe dos advogados. E, para entrar com recurso no STJ, tem que fazer um resuminho para que a IA do tribunal analise.<\/div><div><br><\/div><div>O absurdo do julgamento virtual impede a intera\u00e7\u00e3o ao vivo do advogado. Isso s\u00f3 acontece no Brasil. \u00c9 o empobrecimento do direito de defesa e o reducionismo do trabalho do advogado. E tamb\u00e9m estamos lidando com a liberdade das pessoas.<\/div><div><br><\/div><div>ConJur \u2014 A Abracrim adotou alguma medida para reverter esse cen\u00e1rio?<\/div><div>Delmanto Junior \u2014 Fizemos uma peti\u00e7\u00e3o junto ao Conselho Nacional de Justi\u00e7a pedindo que a Resolu\u00e7\u00e3o 591\/2024 do CNJ exclu\u00edsse casos criminais desse tipo de julgamento.<\/div><div><br><\/div><div>N\u00e3o nos querem ouvir e n\u00e3o nos querem ver. Hoje, \u00e9 imposs\u00edvel despachar com um ministro do STJ ou do STF. A situa\u00e7\u00e3o \u00e9 preocupante._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>03\/09\/2026 - <a data-fancybox data-src=\"#news12434\" href=\"javascript:;\" class=\"tool\" title=\"Anula\u00e7\u00e3o de per\u00edcia por erro n\u00e3o reabre prazo para pedir suspei\u00e7\u00e3o do perito\">Anula\u00e7\u00e3o de per\u00edcia por erro n\u00e3o rea...<\/a><\/div> \n\t\t\t<div id=\"news12434\" 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>Anula\u00e7\u00e3o de per\u00edcia por erro n\u00e3o reabre prazo para pedir suspei\u00e7\u00e3o do perito<\/h2><br \/><br \/>\n\t\t\t\t<p>A anula\u00e7\u00e3o de prova pericial em raz\u00e3o de v\u00edcio de procedimento na execu\u00e7\u00e3o dos trabalhos n\u00e3o invalida a nomea\u00e7\u00e3o do perito nem reabre o prazo para arguir a sua suspei\u00e7\u00e3o por fato anterior e conhecido. O sil\u00eancio da parte no momento oportuno configura preclus\u00e3o e impede a discuss\u00e3o posterior.<div><br><\/div><div>Com base nesse entendimento, a 4\u00aa Turma do Superior Tribunal de Justi\u00e7a, por unanimidade, deu provimento aos recursos especiais interpostos por herdeiros de um esp\u00f3lio para restabelecer a decis\u00e3o de primeiro grau que considerou preclusa a suspei\u00e7\u00e3o alegada contra o perito de uma liquida\u00e7\u00e3o.<\/div><div><br><\/div><div>investiga\u00e7\u00e3o per\u00edcia produ\u00e7\u00e3o de provas homem segurando uma lupaMagnific<\/div><div>A argui\u00e7\u00e3o de impedimento ou suspei\u00e7\u00e3o deve ser feita durante a nomea\u00e7\u00e3o do perito<\/div><div>A disputa jur\u00eddica decorre de embargos de terceiro opostos no \u00e2mbito de um invent\u00e1rio sucess\u00f3rio no Paran\u00e1. Os embargantes alegaram que eram propriet\u00e1rios de parte de um rebanho bovino e de animais de servi\u00e7o arrolados entre os bens inventariados. No in\u00edcio do processo, o juiz de primeiro grau concedeu liminar para manter os embargantes na posse do gado, nomeando perito t\u00e9cnico para avaliar as condi\u00e7\u00f5es do rebanho.<\/div><div><br><\/div><div>Em senten\u00e7a proferida em 1997, o ju\u00edzo julgou improcedentes os pedidos dos embargantes por falta de provas de condom\u00ednio sobre o rebanho e revogou a liminar. O Tribunal de Justi\u00e7a do Paran\u00e1 confirmou a decis\u00e3o em apela\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>Com o tr\u00e2nsito em julgado, iniciou-se a fase de liquida\u00e7\u00e3o de senten\u00e7a para apurar os preju\u00edzos e os rendimentos que os herdeiros deixaram de receber enquanto o gado esteve sob a posse dos embargantes, cuja responsabilidade do requerente da liminar \u00e9 de natureza objetiva.<\/div><div><br><\/div><div>Para conduzir a apura\u00e7\u00e3o, o ju\u00edzo de primeiro grau nomeou o perito t\u00e9cnico. Embora os executados estivessem cientes da escolha do profissional desde o despacho de nomea\u00e7\u00e3o, eles manifestaram expressamente que nada tinham a opor \u00e0 indica\u00e7\u00e3o.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>O que voc\u00ea gostar<\/div><div><br><\/div><div>O perito e os assistentes t\u00e9cnicos apresentaram o laudo avaliativo. Posteriormente, a per\u00edcia foi anulada pelo tribunal estadual porque o especialista deixou de avisar de forma formal as partes sobre a data e o local de in\u00edcio dos trabalhos t\u00e9cnicos. Diante do v\u00edcio de procedimento, o tribunal determinou a repeti\u00e7\u00e3o da prova.<\/div><div><br><\/div><div>Comportamento contradit\u00f3rio<\/div><div>Ap\u00f3s a anula\u00e7\u00e3o, um dos herdeiros do embargante falecido apresentou exce\u00e7\u00e3o de suspei\u00e7\u00e3o contra o profissional. Ele apontou que o perito era suspeito porque atuara como assistente t\u00e9cnico de uma das herdeiras em outra a\u00e7\u00e3o judicial de presta\u00e7\u00e3o de contas, al\u00e9m de indicar que o valor excessivo apurado no primeiro laudo demonstrava a sua parcialidade.<\/div><div><br><\/div><div>O juiz de primeira inst\u00e2ncia rejeitou examinar a alega\u00e7\u00e3o. O magistrado de primeiro grau explicou que a mat\u00e9ria j\u00e1 estava preclusa, pois a mesma alega\u00e7\u00e3o de suspei\u00e7\u00e3o baseada no mesmo fato fora rejeitada no julgamento de um agravo de instrumento anterior pelo TJ-PR.<\/div><div><br><\/div><div>Os herdeiros do embargante recorreram. O TJ-PR deu parcial provimento ao agravo de instrumento para afastar a preclus\u00e3o e determinar a substitui\u00e7\u00e3o do perito. O tribunal paranaense considerou que a anula\u00e7\u00e3o da primeira per\u00edcia criou um panorama processual novo, o que autorizaria a renova\u00e7\u00e3o do prazo para impugnar a imparcialidade do perito, por se tratar de mat\u00e9ria de ordem p\u00fablica.<\/div><div><br><\/div><div>As herdeiras e os demais co-herdeiros recorreram ao tribunal superior. Eles apontaram que a suspei\u00e7\u00e3o estava acobertada pela preclus\u00e3o consumativa e pela coisa julgada.<\/div><div><br><\/div><div>Nulidade de algibeira<\/div><div>O ministro Jo\u00e3o Ot\u00e1vio de Noronha, relator da a\u00e7\u00e3o, acolheu os argumentos dos recorrentes para afastar a substitui\u00e7\u00e3o do perito. Ele explicou que o prazo para arguir o impedimento ou a suspei\u00e7\u00e3o do auxiliar do juiz corre da data de sua nomea\u00e7\u00e3o ou da ci\u00eancia do fato comprometedor, n\u00e3o se reabrindo com a mera necessidade de refazimento da prova por erro formal na execu\u00e7\u00e3o dos trabalhos.<\/div><div><br><\/div><div>O ministro frisou que a anula\u00e7\u00e3o da per\u00edcia anterior atingiu unicamente a validade dos atos de produ\u00e7\u00e3o da prova por descumprimento do dever de aviso, mas n\u00e3o afetou o ato de investidura do profissional, que permaneceu h\u00edgido.<\/div><div><br><\/div><div>\u201cA anula\u00e7\u00e3o da per\u00edcia por v\u00edcio procedimental na execu\u00e7\u00e3o dos trabalhos n\u00e3o desconstitui a nomea\u00e7\u00e3o do perito nem reabre prazo para argui\u00e7\u00e3o de suspei\u00e7\u00e3o fundada em fato pret\u00e9rito e conhecido\u201d, afirmou.<\/div><div><br><\/div><div>O magistrado ressaltou que a relev\u00e2ncia de se garantir a imparcialidade do perito n\u00e3o autoriza a parte a guardar a alega\u00e7\u00e3o de suspei\u00e7\u00e3o para apresent\u00e1-la apenas quando o resultado do laudo lhe for desfavor\u00e1vel.<\/div><div><br><\/div><div>\u201cA relev\u00e2ncia da imparcialidade do perito n\u00e3o afasta a incid\u00eancia da preclus\u00e3o quando a parte, ciente da circunst\u00e2ncia alegadamente comprometedora da isen\u00e7\u00e3o do expert, deixa de suscit\u00e1-la no momento processual adequado.\u201d<\/div><div><br><\/div><div>Segundo o ministro, a tentativa de anular o processo de forma tardia por meio de v\u00edcio conhecido e silenciado de prop\u00f3sito configura conduta abusiva vedada pelo sistema processual brasileiro. \u201cA argui\u00e7\u00e3o tardia de v\u00edcio j\u00e1 conhecido pela parte configura comportamento incompat\u00edvel com a boa-f\u00e9 processual e com a veda\u00e7\u00e3o \u00e0 nulidade de algibeira\u201d, concluiu. Com informa\u00e7\u00f5es da assessoria de imprensa do STJ._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>02\/09\/2026 - <a data-fancybox data-src=\"#news12430\" href=\"javascript:;\" class=\"tool\" title=\"Infra\u00e7\u00e3o que resultaria em demiss\u00e3o na ativa justifica cassa\u00e7\u00e3o de aposentadoria\">Infra\u00e7\u00e3o que resultaria em demiss\u00e3o n...<\/a><\/div> \n\t\t\t<div id=\"news12430\" 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>Infra\u00e7\u00e3o que resultaria em demiss\u00e3o na ativa justifica cassa\u00e7\u00e3o de aposentadoria<\/h2><br \/><br \/>\n\t\t\t\t<p>Nos casos em que o servidor, na atividade, praticou falta que poderia resultar em demiss\u00e3o, a jurisprud\u00eancia do Supremo Tribunal Federal e do Superior Tribunal de Justi\u00e7a reconhece a constitucionalidade da cassa\u00e7\u00e3o de aposentadoria.<div><br><\/div><div>Advogados ouvidos pela ConJur apontam v\u00edcios materiais e formais na \"gratifica\u00e7\u00e3o faroeste\" que paga policiais do RJ por morte de suspeitosT\u00e2nia R\u00eago\/Ag\u00eancia Brasil<\/div><div>Prazo prescricional do caso segue legisla\u00e7\u00e3o penal porque infra\u00e7\u00e3o constitui crime<\/div><div>Com esse entendimento, a 3\u00aa Turma C\u00edvel do Tribunal de Justi\u00e7a do Distrito Federal manteve a cassa\u00e7\u00e3o do benef\u00edcio de um policial civil aposentado condenado por um crime praticado quando ainda estava na ativa.<\/div><div><br><\/div><div>Por unanimidade, o colegiado entendeu que n\u00e3o houve prescri\u00e7\u00e3o da pretens\u00e3o punitiva da Administra\u00e7\u00e3o P\u00fablica e afirmou que a penalidade tem previs\u00e3o legal e \u00e9 compat\u00edvel com a Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div>O recurso da senten\u00e7a da 2\u00aa Vara de Fazenda P\u00fablica do Distrito Federal foi parcialmente provido apenas para suspender a cobran\u00e7a de honor\u00e1rios advocat\u00edcios em raz\u00e3o da gratuidade de Justi\u00e7a.<\/div><div><br><\/div><div><br><\/div><div>Segundo o processo, o policial respondeu a um processo administrativo disciplinar por envolvimento no furto de 11 armas de fogo de uma delegacia da Pol\u00edcia Civil do Distrito Federal.<\/div><div><br><\/div><div>Al\u00e9m da apura\u00e7\u00e3o administrativa, o r\u00e9u foi condenado a dez anos de reclus\u00e3o na esfera criminal e tamb\u00e9m sofreu condena\u00e7\u00e3o por improbidade administrativa, com determina\u00e7\u00e3o de perda da fun\u00e7\u00e3o p\u00fablica e cassa\u00e7\u00e3o da aposentadoria.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Contagem da prescri\u00e7\u00e3o<\/div><div>Na a\u00e7\u00e3o, o servidor aposentado pediu a anula\u00e7\u00e3o do ato que cassou a sua aposentadoria.<\/div><div><br><\/div><div>A defesa alegou, entre outros pontos, que a puni\u00e7\u00e3o estaria prescrita, que a aposentadoria n\u00e3o poderia ser cassada por ter car\u00e1ter contributivo e que teria direito \u00e0 devolu\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias recolhidas ao longo da carreira.<\/div><div><br><\/div><div>Ao analisar o caso, o relator, desembargador Fl\u00e1vio Fernando Almeida da Fonseca, explicou que, quando a infra\u00e7\u00e3o disciplinar tamb\u00e9m constitui crime, o prazo prescricional segue as regras da legisla\u00e7\u00e3o penal.<\/div><div><br><\/div><div>O magistrado observou que a instaura\u00e7\u00e3o do processo disciplinar interrompe a contagem da prescri\u00e7\u00e3o e concluiu que o prazo n\u00e3o havia se esgotado.<\/div><div><br><\/div><div>A decis\u00e3o ressaltou ainda que a condena\u00e7\u00e3o por improbidade administrativa j\u00e1 havia transitado em julgado e determinado expressamente a perda da fun\u00e7\u00e3o p\u00fablica e a cassa\u00e7\u00e3o da aposentadoria, o que impede a rediscuss\u00e3o da mat\u00e9ria em nova a\u00e7\u00e3o.<\/div><div><br><\/div><div>Para o colegiado, tamb\u00e9m n\u00e3o existe direito \u00e0 devolu\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias em raz\u00e3o da penalidade aplicada. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-DF.<\/div><div><br><\/div><div><br><\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>02\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>01\/09\/2026 - <a data-fancybox data-src=\"#news12426\" href=\"javascript:;\" class=\"tool\" title=\"Cambismo digital Governo cria novas regras para coibir abusos em venda de ingressos\">Cambismo digital Governo cria novas regr...<\/a><\/div> \n\t\t\t<div id=\"news12426\" 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>Cambismo digital Governo cria novas regras para coibir abusos em venda de ingressos<\/h2><br \/><br \/>\n\t\t\t\t<p>O presidente da Rep\u00fablica, Luiz In\u00e1cio Lula da Silva, assinou nesta segunda-feira (31\/8) um decreto que estabelece novas regras para a venda de ingressos. A norma busca combater pr\u00e1ticas abusivas, coibir o chamado cambismo digital e ampliar a prote\u00e7\u00e3o jur\u00eddica dos consumidores.<div><br><\/div><div>O Decreto 13.108\/2026, publicado nesta ter\u00e7a (1\u00ba\/9) no Di\u00e1rio Oficial da Uni\u00e3o, abrange canais de venda f\u00edsicos e virtuais e imp\u00f5e deveres de transpar\u00eancia e seguran\u00e7a tanto para vendedores prim\u00e1rios quanto para intermediadores.<\/div><div><br><\/div><div>O texto regulamenta dispositivos do C\u00f3digo de Defesa do Consumidor e alcan\u00e7a todos os eventos feitos no territ\u00f3rio nacional. A \u00fanica exce\u00e7\u00e3o s\u00e3o os eventos esportivos, que contam com regramento pr\u00f3prio pela Lei Geral do Esporte (Lei 14.597\/23).<\/div><div><br><\/div><div>Ricardo Stuckert \/ PR<\/div><div>Ministra da Cultura, Margareth Menezes, em cerim\u00f4nia de assinatura do decreto<\/div><div>A elabora\u00e7\u00e3o do texto \u00e9 fruto de discuss\u00f5es que reuniram minist\u00e9rios, \u00f3rg\u00e3os p\u00fablicos, representantes da sociedade civil, setores da cultura e comunidades de f\u00e3s, que relataram dificuldades acumuladas nos \u00faltimos anos para ter acesso acesso a grandes espet\u00e1culos.<\/div><div><br><\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me&nbsp;<\/div><div><br><\/div><div><br><\/div><div>Cambismo digital<\/div><div>Uma das principais frentes da nova regula\u00e7\u00e3o \u00e9 o bloqueio das compras em massa por meio de rob\u00f4s, sistemas automatizados e scripts de computador.<\/div><div><br><\/div><div>Conforme o decreto, os comercializadores prim\u00e1rios \u2014 fornecedores respons\u00e1veis pela venda direta ou emiss\u00e3o das entradas \u2014 devem implementar solu\u00e7\u00f5es de seguran\u00e7a que impe\u00e7am essas opera\u00e7\u00f5es. Segundo o texto, as plataformas ter\u00e3o que adotar mecanismos de vincula\u00e7\u00e3o individualizada do ingresso ao comprador e garantir a autenticidade e a rastreabilidade do bilhete.<\/div><div><br><\/div><div>Os canais eletr\u00f4nicos devem oferecer procedimento gratuito, transparente e simples para que os compradores transfiram a titularidade do ingresso a terceiros, sendo vedada qualquer cobran\u00e7a por esse servi\u00e7o. O site tamb\u00e9m deve assegurar que os ingressos selecionados na \u00e1rea de pr\u00e9-compra fiquem reservados temporariamente por tempo suficiente para que o consumidor digite seus dados e conclua o pagamento, sem varia\u00e7\u00e3o de pre\u00e7o ou de lote nesse per\u00edodo.<\/div><div><br><\/div><div>Para os eventos de alta procura, o decreto autoriza a ado\u00e7\u00e3o de filas virtuais ou pr\u00e9-cadastro. No caso de fila virtual, o fornecedor deve informar em tempo real a posi\u00e7\u00e3o do usu\u00e1rio, a quantidade estimada de compradores \u00e0 sua frente e a previs\u00e3o do tempo de espera. Os dados desagregados de todas as transa\u00e7\u00f5es de venda devem ser armazenados pelo prazo m\u00ednimo de dois anos para fins de auditoria pelas autoridades competentes.<\/div><div><br><\/div><div>J\u00e1 as plataformas de revenda de ingressos passam a responder subsidiariamente nos termos do CDC e devem expor de forma clara, em sua p\u00e1gina inicial e an\u00fancios, que n\u00e3o s\u00e3o canais oficiais de venda. Elas devem apresentar o pre\u00e7o original de face do ingresso e informar se o valor cobrado \u00e9 superior a ele.<\/div><div><br><\/div><div>Esses intermediadores tamb\u00e9m devem adotar mecanismos para identificar revendedores profissionais habituais e suspender an\u00fancios abusivos, com o oferecimento de canal para den\u00fancias.<\/div><div><br><\/div><div>Taxas, meia-entrada e reembolso<\/div><div>No tocante aos pre\u00e7os e custos adicionais, o decreto pro\u00edbe a inclus\u00e3o autom\u00e1tica de servi\u00e7os e a cobran\u00e7a de taxas acess\u00f3rias que configurem duplicidade ou que n\u00e3o correspondam a servi\u00e7os de fato prestados. Todas as taxas e tributos incidentes devem ser discriminados claramente desde o primeiro contato do consumidor com a plataforma.<\/div><div><br><\/div><div>O texto tamb\u00e9m veda condutas que restrinjam ou dificultem de forma artificial o direito \u00e0 meia-entrada. Os ingressos promocionais criados pelos organizadores n\u00e3o podem ser deduzidos da cota legal destinada ao benef\u00edcio. Adicionalmente, os comercializadores prim\u00e1rios devem divulgar na internet, em at\u00e9 trinta dias ap\u00f3s o evento, o percentual de ingressos vendidos como meia-entrada para comprovar o cumprimento da lei.<\/div><div><br><\/div><div>Nas compras eletr\u00f4nicas, fica assegurado o exerc\u00edcio do direito de arrependimento em at\u00e9 sete dias, devendo as plataformas disponibilizar canal facilitado para cancelamento. Em caso de adiamento, cancelamento ou altera\u00e7\u00e3o relevante do espet\u00e1culo, o consumidor tem o direito de escolher entre o reembolso integral de todos os valores pagos \u2014 inclusive taxas \u2014, a utiliza\u00e7\u00e3o do ingresso na nova data ou a convers\u00e3o em cr\u00e9dito para eventos futuros.<\/div><div><br><\/div><div>Venda f\u00edsica e acesso \u00e0 \u00e1gua<\/div><div>Nas bilheterias f\u00edsicas, que ficam dispensadas das regras de tecnologia e rastreabilidade virtual caso vendam de forma exclusivamente presencial, os comercializadores devem garantir atendimento priorit\u00e1rio por lei e organizar as filas para evitar tempo de espera excessivo, sob pena de caracteriza\u00e7\u00e3o de pr\u00e1tica abusiva caso exponham o p\u00fablico a riscos de sa\u00fade e seguran\u00e7a.<\/div><div><br><\/div><div>Outra normativa assinada ontem, o Decreto 13.109\/26, imp\u00f5e novas regras permanentes de hidrata\u00e7\u00e3o e acesso \u00e0 \u00e1gua pot\u00e1vel em shows, festivais e congressos com p\u00fablico estimado superior a mil pessoas, em ambientes abertos ou fechados.<\/div><div><br><\/div><div>De acordo com o texto, os organizadores desses grandes eventos de massa devem disponibilizar pontos gratuitos de distribui\u00e7\u00e3o de \u00e1gua pot\u00e1vel em locais adequados e permitir a entrada de garrafas de \u00e1gua para consumo pr\u00f3prio do p\u00fablico, independentemente de condi\u00e7\u00f5es clim\u00e1ticas ou de calor extremo.<\/div><div><br><\/div><div>O descumprimento de qualquer uma das novas obriga\u00e7\u00f5es sujeitar\u00e1 as empresas e os organizadores \u00e0s san\u00e7\u00f5es administrativas, civis e penais previstas no C\u00f3digo de Prote\u00e7\u00e3o do Consumidor, sob a fiscaliza\u00e7\u00e3o do Minist\u00e9rio da Justi\u00e7a e Seguran\u00e7a P\u00fablica, que poder\u00e1 editar normas complementares em conjunto com o Minist\u00e9rio da Cultura._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>01\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>01\/09\/2026 - <a data-fancybox data-src=\"#news12427\" href=\"javascript:;\" class=\"tool\" title=\"Posts ligando candidatos a fac\u00e7\u00f5es testam toler\u00e2ncia do TSE a cr\u00edticas eleitorais\">Posts ligando candidatos a fac\u00e7\u00f5es tes...<\/a><\/div> \n\t\t\t<div id=\"news12427\" 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>Posts ligando candidatos a fac\u00e7\u00f5es testam toler\u00e2ncia do TSE a cr\u00edticas eleitorais<\/h2><br \/><br \/>\n\t\t\t\t<p>A propaganda eleitoral ligando candidatos a fac\u00e7\u00f5es criminosas \u00e9, no momento, o maior ponto de inflex\u00e3o do Tribunal Superior Eleitoral na an\u00e1lise de representa\u00e7\u00f5es desde que a campanha presidencial foi iniciada, em 16 de agosto.<div><br><\/div><div>A revista eletr\u00f4nica Consultor Jur\u00eddico analisou 15 processos ajuizados e decididos nos \u00faltimos 16 dias e identificou que a linha defendida at\u00e9 o momento \u00e9 permitir a cr\u00edtica pol\u00edtica dura, ir\u00f4nica e at\u00e9 hiperb\u00f3lica e derrubar aqueles que cruzam a linha para desinforma\u00e7\u00e3o deliberada.<\/div><div><br><\/div><div>Reprodu\u00e7\u00e3o \/ Instagram<\/div><div>Fl\u00e1vio Bolsonaro (PL) postou v\u00eddeo associando PT a fac\u00e7\u00f5es e TSE manteve publica\u00e7\u00e3o<\/div><div>Os casos envolvendo os n\u00edveis de rela\u00e7\u00e3o de Luiz In\u00e1cio Lula da Silva (PT) e Fl\u00e1vio Bolsonaro a grupos como o Primeiro Comando da Capital e ou o Comando Vermelho turvam os limites de toler\u00e2ncia do TSE.<\/div><div><br><\/div><div><br><\/div><div>Eles s\u00e3o relevantes porque o tema da seguran\u00e7a p\u00fablica \u00e9 central nas elei\u00e7\u00f5es desse ano. Pesquisa da BTG\/Nexus (clique aqui para ver) publicada na segunda-feira (31\/8) identificou-o como segunda \u00e1rea priorit\u00e1ria para candidatos defenderem (32%), atr\u00e1s apenas da sa\u00fade (39%).<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div><br><\/div><div><br><\/div><div>Dois pesos<\/div><div>Quando Fl\u00e1vio publicou que Lula viajou aos Estados Unidos para defender PCC e CV, acrescentando que faria o contr\u00e1rio ao trat\u00e1-los como terroristas, o ministro Andr\u00e9 Mendon\u00e7a rejeitou a derrubada do material por identificar interpreta\u00e7\u00e3o pol\u00edtica \u00e0 postura p\u00fablica atribu\u00edda ao presidente.<\/div><div><br><\/div><div>Segundo avaliou o ministro, a express\u00e3o \u201cLula faz lobby pra proteger PCC e CV\u201d, isoladamente considerada, \u00e9 dura, agressiva e politicamente desabonadora, mas n\u00e3o \u00e9 poss\u00edvel afastar \u201ca leitura de que a frase traduz ju\u00edzo pol\u00edtico hiperb\u00f3lico sobre a postura do presidente da Rep\u00fablica em debate p\u00fablico envolvendo a seguran\u00e7a p\u00fablica\u201d.<\/div><div><br><\/div><div>J\u00e1 quando perfis em diversas redes sociais apontaram Fl\u00e1vio como \u201cum agente do CV\u201d por indicar aliados da fac\u00e7\u00e3o ao governo do Rio de Janeiro, o ministro Nunes Marques entendeu que houve atribui\u00e7\u00e3o de pr\u00e1ticas il\u00edcitas graves, desacompanhada de elementos probat\u00f3rios m\u00ednimos e determinou a derrubada. A decis\u00e3o foi referendada pelo Plen\u00e1rio.<\/div><div><br><\/div><div>Outro exemplo \u00e9 o do processo pela pe\u00e7a produzida com uso de intelig\u00eancia artificial que mostra Fl\u00e1vio Bolsonaro pilotando um avi\u00e3o ca\u00e7a e bombardeando barcos com as siglas CV e PCC \u2014 uma refer\u00eancia ao que o governo dos Estados Unidos fez na costa venezuelana antes de sequestrar o presidente Maduro, em janeiro. O v\u00eddeo ent\u00e3o mostra um barco com a sigla PT e a legenda diz que o candidato teria uma \u201cp\u00e9ssima not\u00edcia\u201d para os tr\u00eas grupos.<\/div><div><br><\/div><div>Andr\u00e9 Mendon\u00e7a manteve a pe\u00e7a no ar, por entender que pode ser injusta, excessiva ou retoricamente abusiva, mas situa-se no campo da cr\u00edtica pol\u00edtica protegida pela liberdade de express\u00e3o. Para ele, n\u00e3o se verifica que a publica\u00e7\u00e3o tenha \u201ccriado, do nada, fato inexistente espec\u00edfico ou atribu\u00eddo diretamente ao Partido dos Trabalhadores conduta criminosa determinada desprovida de qualquer refer\u00eancia no debate p\u00fablico\u201d.<\/div><div><br><\/div><div>Um quarto caso \u00e9 de postagem do vereador do Rio de Janeiro Carlos Bolsonaro, candidato ao Senado por Santa Catarina. Irm\u00e3o de Fl\u00e1vio, ele postou v\u00eddeo jornal\u00edstico sobre crime grave praticado contra crian\u00e7a de 12 anos e disse na legenda que Lula defende a exist\u00eancia de um \u201ctribunal do crime\u201d dentro do Brasil.<\/div><div><br><\/div><div>A postagem foi mantida colegiadamente com base na posi\u00e7\u00e3o de Andr\u00e9 Mendon\u00e7a, para quem trata-se de \u201ccontrov\u00e9rsia predominantemente pol\u00edtica acerca da condu\u00e7\u00e3o das pol\u00edticas p\u00fablicas de seguran\u00e7a, n\u00e3o se evidenciando, de plano, imputa\u00e7\u00e3o objetiva e espec\u00edfica de fato inver\u00eddico\u201d.<\/div><div><br><\/div><div>Ficou vencido o ministro Floriano de Azevedo Marques, que defendeu que \u201ca frase \u2018Lula defende a exist\u00eancia de Tribunal do Crime\u2019 \u00e9 falsa, o que, por si s\u00f3, justifica a glosa\u201d.<\/div><div><br><\/div><div>Liga\u00e7\u00e3o com fac\u00e7\u00f5es \u00e9 exagero?<\/div><div>Para 2026, a an\u00e1lise das representa\u00e7\u00f5es envolvendo a propaganda eleitoral \u00e9 feita pelos ministros Nunes Marques, Andr\u00e9 Mendon\u00e7a e Estela Aranha. Essa determina\u00e7\u00e3o representou uma relevante mudan\u00e7a, como mostrou a ConJur \u2014 tradicionalmente, s\u00e3o ministros substitutos do tribunal que analisam esses casos.<\/div><div><br><\/div><div>Os 15 processos analisados s\u00e3o os listados na busca de jurisprud\u00eancia do TSE que tratam de temas de propaganda eleitoral il\u00edcita e para fatos ocorridos j\u00e1 durante a campanha \u2014 n\u00e3o foram considerados casos de propaganda antecipada il\u00edcita.<\/div><div><br><\/div><div>Treze deles s\u00e3o relatados por Andr\u00e9 Mendon\u00e7a, dois por Nunes Marques e nenhum por Estela Aranha, que ainda n\u00e3o decidiu sobre o tema como relatora. Desses, oito processos j\u00e1 contam com decis\u00e3o colegiada do Plen\u00e1rio do TSE, sempre para manter a conclus\u00e3o do relator.<\/div><div><br><\/div><div>Oito processos foram ajuizados pela Federa\u00e7\u00e3o Brasil da Esperan\u00e7a (PT, PCdoB e PV), de Lula, nos quais o TSE atendeu ao pedido para derrubada da propaganda somente uma vez, quando diversos perfis no X (Twitter) postaram o mesmo v\u00eddeo produzido com ferramentas de intelig\u00eancia artificial simulando as vozes do presidente e do senador Jaques Wagner (PT-BA).<\/div><div><br><\/div><div>No di\u00e1logo, o parlamentar diz que Lula o ensinou a roubar e que teria aprendido direitinho. Para Mendon\u00e7a, \u201ca combina\u00e7\u00e3o de imagens reais dos agentes pol\u00edticos com vozes sint\u00e9ticas a eles atribu\u00eddas possui, ao menos em ju\u00edzo preliminar, aptid\u00e3o para gerar confus\u00e3o acerca da autenticidade do di\u00e1logo, especialmente entre usu\u00e1rios que tenham contato r\u00e1pido ou fragmentado com a publica\u00e7\u00e3o\u201d.<\/div><div><br><\/div><div>Um outro caso teve parcial proced\u00eancia, mas porque houve impulsionamento pago de cr\u00edticas negativas. Trata-se do curta metragem \u201cEstrelas da Investiga\u00e7\u00e3o\u201d, em que o PL associa Lula a investigados como a influenciadora Deolane Bezerra e MC Poze do Rodo, eles pr\u00f3prios acusados de integrar fac\u00e7\u00f5es.<\/div><div><br><\/div><div>Em decis\u00e3o colegiada relatada por Mendon\u00e7a, o TSE mandou parar o impulsionamento, mas destacou que isso \u201cn\u00e3o impede o representado de realizar cr\u00edticas pol\u00edticas ao Presidente da Rep\u00fablica, ao Governo Federal, \u00e0 Federa\u00e7\u00e3o representante, ao Partido dos Trabalhadores, a pol\u00edticas de seguran\u00e7a p\u00fablica\u201d. O material continua no ar organicamente acess\u00e1vel.<\/div><div><br><\/div><div>Cr\u00edticas hiperb\u00f3licas permitidas<\/div><div>Outros sete processos foram ajuizados pelo PL de Fl\u00e1vio Bolsonaro, nos quais o TSE determinou a derrubada de conte\u00fado em seis. Essa taxa de sucesso se justifica pela identifica\u00e7\u00e3o de imputa\u00e7\u00f5es f\u00e1ticas falsas e cir\u00fargicas \u2014 mentiras deslavadas que, com facilidade, s\u00e3o identificadas como sem base factual comprovada.<\/div><div><br><\/div><div>Dentre os exemplos est\u00e3o postagens que afirmavam que a Pol\u00edcia Federal confiscaria o passaporte do candidato por risco de fuga devido a desvios no Banco Master ou citavam manifesta\u00e7\u00e3o de uma suposta ju\u00edza prevendo sua derrota e pris\u00e3o. Ou ainda que teria abandonado o mandato de senador para viajar a Miami e assistir a uma partida de futebol aproveitando ingressos suspeitos.<\/div><div><br><\/div><div>O \u00fanico caso em que a remo\u00e7\u00e3o foi rejeitada pelo TSE, em decis\u00e3o colegiada, foi do perfil que publicou v\u00eddeo com legenda atribuindo a Fl\u00e1vio a inten\u00e7\u00e3o de transformar o pa\u00eds em col\u00f4nia estrangeira e de entreg\u00e1-lo a grupos descritos como supremacistas e ped\u00f3filos, al\u00e9m de associ\u00e1-lo a cen\u00e1rio de hostilidade contra crist\u00e3os.<\/div><div><br><\/div><div>Para Nunes Marques, \u201ca postagem impugnada mostra-se circunscrita ao \u00e2mbito da cr\u00edtica pol\u00edtica, sobretudo porque n\u00e3o cont\u00e9m pedido expl\u00edcito de n\u00e3o voto nem revela manifesta falsidade ou grave descontextualiza\u00e7\u00e3o. Ausentes esses elementos, n\u00e3o se justifica a interven\u00e7\u00e3o imediata e restritiva da Justi\u00e7a Eleitoral\u201d._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>01\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>31\/08\/2026 - <a data-fancybox data-src=\"#news12422\" href=\"javascript:;\" class=\"tool\" title=\"Sem embriaguez, cerveja no almo\u00e7o n\u00e3o justifica demiss\u00e3o por justa causa\">Sem embriaguez, cerveja no almo\u00e7o n\u00e3o ...<\/a><\/div> \n\t\t\t<div id=\"news12422\" 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>Sem embriaguez, cerveja no almo\u00e7o n\u00e3o justifica demiss\u00e3o por justa causa<\/h2><br \/><br \/>\n\t\t\t\t<p>O consumo isolado de bebida alco\u00f3lica no ambiente de trabalho, sem prova de embriaguez, redu\u00e7\u00e3o da capacidade laboral ou exposi\u00e7\u00e3o a riscos, n\u00e3o apresenta gravidade suficiente para caracterizar justa causa. Essa puni\u00e7\u00e3o deve observar a proporcionalidade e da grada\u00e7\u00e3o pedag\u00f3gica das penas.<div><br><\/div><div>Com base nesse entendimento, a 3\u00aa Turma do Tribunal Regional do Trabalho da 18\u00aa Regi\u00e3o, por unanimidade, rejeitou o recurso de duas empresas e de seu s\u00f3cio e manteve a revers\u00e3o da justa causa de um vigia de um canteiro de obras que bebeu uma cerveja preta na conveni\u00eancia de um posto de combust\u00edveis em Goi\u00e2nia.<\/div><div><br><\/div><div>F\u00e1brica de cervejasFreepik<\/div><div>TRT-18 contestou que a pr\u00f3pria empresa n\u00e3o comprovou embriaguez do empregado<\/div><div>O vigia foi dispensado sob a acusa\u00e7\u00e3o de mau procedimento e indisciplina por ter bebido uma cerveja no intervalo do almo\u00e7o. Ele admitiu o consumo, mas demonstrou que comprou a bebida durante o intervalo. Na Justi\u00e7a, o empregado pediu a revers\u00e3o da justa causa e indeniza\u00e7\u00e3o por danos morais.<\/div><div><br><\/div><div>Em primeira inst\u00e2ncia, o juiz \u00c9dison Vaccari, da 16\u00aa Vara do Trabalho de Goi\u00e2nia, acatou o pedido do trabalhador. O magistrado converteu a dispensa motivada em dispensa sem justa causa, mandou pagar a multa rescis\u00f3ria e fixou indeniza\u00e7\u00e3o por danos morais em R$ 5 mil.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Inconformados, os empregadores recorreram ao TRT-18. Eles alegaram a legalidade da justa causa devido ao alto risco da atividade em postos de combust\u00edveis e sustentaram que o consumo de \u00e1lcool em servi\u00e7o dispensa puni\u00e7\u00e3o pr\u00e9via.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre&nbsp;<\/div><div><br><\/div><div><br><\/div><div>Falta grave n\u00e3o provada<\/div><div>Ao analisar o recurso ordin\u00e1rio, o relator, desembargador Luciano Santana Crispim, rejeitou os argumentos patronais e manteve integralmente a senten\u00e7a de primeiro grau. Sobre a justa causa, o relator destacou que, por se tratar da puni\u00e7\u00e3o mais severa do ordenamento, exige prova inquestion\u00e1vel do empregador.<\/div><div><br><\/div><div>O relator ressaltou que o pr\u00f3prio preposto das empresas admitiu em depoimento que, ao analisar as imagens da conveni\u00eancia, \u201crealmente n\u00e3o constatou\u201d que o trabalhador estivesse sob efeito de embriaguez ou com a sua atividade comprometida. O magistrado explicou que a mera compra de uma cerveja de baixo teor alco\u00f3lico durante o intervalo, sem qualquer impacto no servi\u00e7o, n\u00e3o justifica o rompimento do contrato.<\/div><div><br><\/div><div>\u201cO consumo isolado de bebida alco\u00f3lica nas depend\u00eancias da empresa, desacompanhado de prova de embriaguez, comprometimento da capacidade laborativa, preju\u00edzo ao servi\u00e7o, exposi\u00e7\u00e3o de terceiros a risco ou hist\u00f3rico disciplinar comprovado, n\u00e3o configura conduta revestida de gravidade suficiente para autorizar a ruptura motivada do v\u00ednculo empregat\u00edcio. Imp\u00f5e-se, nessa hip\u00f3tese, a revers\u00e3o da justa causa para dispensa imotivada\u201d, explicou.<\/div><div><br><\/div><div>O magistrado observou que os empregadores n\u00e3o juntaram nenhum documento comprovando as supostas advert\u00eancias verbais ou escritas anteriores. Assim, a aplica\u00e7\u00e3o direta da justa causa violou a grada\u00e7\u00e3o pedag\u00f3gica das penas._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>31\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>31\/08\/2026 - <a data-fancybox data-src=\"#news12423\" href=\"javascript:;\" class=\"tool\" title=\"INSS pode estabelecer teto de juros do consignado de aposentados, decide STF\">INSS pode estabelecer teto de juros do c...<\/a><\/div> \n\t\t\t<div id=\"news12423\" 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>INSS pode estabelecer teto de juros do consignado de aposentados, decide STF<\/h2><br \/><br \/>\n\t\t\t\t<p>A atua\u00e7\u00e3o do Instituto Nacional da Seguridade Social (INSS) e do Conselho Nacional da Previd\u00eancia Social (CNPS) na fixa\u00e7\u00e3o do teto de juros do consignado dos aposentados n\u00e3o reorganiza o sistema financeiro nacional nem altera a compet\u00eancia institucional do Conselho Monet\u00e1rio Nacional (CMN) ou do Banco Central.<div><br><\/div><div>Com esse entendimento, por unanimidade, o Plen\u00e1rio do Supremo Tribunal Federal decidiu validar a compet\u00eancia do INSS e do CNPS para estabelecer o limite m\u00e1ximo de juros no cr\u00e9dito consignado de aposentados e pensionistas. O julgamento ocorreu em sess\u00e3o virtual que terminou nesta sexta-feira (28\/8).<\/div><div><br><\/div><div>Ag\u00eancia Brasil<\/div><div>Ministros validaram compet\u00eancia do INSS e CNPS para fixar limite de juros no consignado<\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div><br><\/div><div><br><\/div><div>Contexto<\/div><div>A a\u00e7\u00e3o foi movida pela Associa\u00e7\u00e3o Brasileira de Bancos (ABBC) contra o trecho da Lei do Cr\u00e9dito Consignado que autoriza a autarquia a regular aspectos dessas opera\u00e7\u00f5es, como prazos de desconto, encargos, habilita\u00e7\u00e3o de institui\u00e7\u00f5es e \u201cas demais normas que se fizerem necess\u00e1rias\u201d. Com base nessa previs\u00e3o, o INSS e o CNPS tamb\u00e9m estabelecem o teto de juros.<\/div><div><br><\/div><div>De acordo com a entidade autora, somente uma lei complementar poderia regulamentar o sistema financeiro nacional. Al\u00e9m disso, atos infralegais sobre o limite de juros estariam restringindo a atividade das institui\u00e7\u00f5es financeiras, sem um fundamento legal suficiente.<\/div><div><br><\/div><div><br><\/div><div>A ABBC alega que a compet\u00eancia para tratar de pol\u00edtica de cr\u00e9dito e limita\u00e7\u00e3o das taxas de juros \u00e9 do Conselho Monet\u00e1rio Nacional (CMN). O INSS, como autarquia previdenci\u00e1ria, n\u00e3o poderia regular aspectos essenciais de opera\u00e7\u00f5es financeiras.<\/div><div><br><\/div><div>Ainda segundo a associa\u00e7\u00e3o, os limites impostos inviabilizam a oferta do cr\u00e9dito consignado para aposentados e pensionistas, o que impacta as institui\u00e7\u00f5es financeiras.<\/div><div><br><\/div><div>A autora argumenta que isso tamb\u00e9m pode aumentar o endividamento da popula\u00e7\u00e3o mais vulner\u00e1vel, j\u00e1 que essa modalidade de cr\u00e9dito \u00e9 usada para atender necessidades essenciais, como pagamento de d\u00edvidas, compra de alimentos e quita\u00e7\u00e3o de despesas m\u00e9dicas. Os benefici\u00e1rios do INSS teriam de recorrer a formas mais caras e menos acess\u00edveis.<\/div><div><br><\/div><div>Voto do relator<\/div><div>O ministro Kassio Nunes Marques, relator do caso, votou a favor da atua\u00e7\u00e3o do INSS e do CNPS na fixa\u00e7\u00e3o do teto de juros do consignado dos aposentados.<\/div><div><br><\/div><div>Para Nunes Marques, essa atua\u00e7\u00e3o \u201cn\u00e3o cria, suprime ou reorganiza \u00f3rg\u00e3o integrante do sistema financeiro nacional\u201d, tampouco altera a compet\u00eancia institucional do CMN ou do Banco Central.<\/div><div><br><\/div><div>Segundo ele, n\u00e3o \u00e9 necess\u00e1ria lei complementar para toda regra que \u201crepercuta, direta ou indiretamente\u201d, sobre opera\u00e7\u00f5es financeiras ou sobre a taxa de juros de determinada modalidade de cr\u00e9dito. Essa exig\u00eancia \u00e9 restrita a regras estruturais do sistema financeiro nacional.<\/div><div><br><\/div><div>O estabelecimento do limite de juros no cr\u00e9dito consignado n\u00e3o se encaixa nisso, pois n\u00e3o tem rela\u00e7\u00e3o com a organiza\u00e7\u00e3o institucional do mercado financeiro nem com a defini\u00e7\u00e3o da pol\u00edtica monet\u00e1ria, credit\u00edcia ou cambial. O teto vale apenas para uma modalidade espec\u00edfica de cr\u00e9dito que promove descontos em benef\u00edcios do INSS.<\/div><div><br><\/div><div>\u201cO INSS n\u00e3o se torna \u00f3rg\u00e3o integrante do sistema financeiro nacional, nem passa a formular pol\u00edtica monet\u00e1ria ou credit\u00edcia nacional, pelo simples fato de disciplinar condi\u00e7\u00f5es de acesso a modalidade de cr\u00e9dito que utiliza a folha de benef\u00edcios sob sua administra\u00e7\u00e3o\u201d, afirmou.<\/div><div><br><\/div><div>De acordo com o magistrado, a Lei do Cr\u00e9dito Consignado apenas autorizou a autarquia a estabelecer as condi\u00e7\u00f5es necess\u00e1rias para o funcionamento dessa modalidade, o que inclui o limite de juros. N\u00e3o h\u00e1 permiss\u00e3o para regula\u00e7\u00e3o geral das taxas praticadas no mercado de cr\u00e9dito.<\/div><div><br><\/div><div>Quando optarem por contratar opera\u00e7\u00f5es de cr\u00e9dito consignado em benef\u00edcios administrados pelo INSS, as institui\u00e7\u00f5es financeiras ficam sujeitas \u00e0s condi\u00e7\u00f5es pr\u00f3prias dessa modalidade. Mas elas continuam livres para atuar no mercado de cr\u00e9dito, pois \u201cn\u00e3o s\u00e3o obrigadas a atuar nesse segmento\u201d.<\/div><div><br><\/div><div>O ministro tamb\u00e9m explicou que o CMN n\u00e3o tem compet\u00eancia absoluta para estabelecer todo e qualquer par\u00e2metro de juros em pol\u00edticas p\u00fablicas setoriais. Embora o conselho tenha compet\u00eancia geral para atuar na pol\u00edtica monet\u00e1ria e credit\u00edcia, isso n\u00e3o impede que a lei crie regras espec\u00edficas para uma modalidade de cr\u00e9dito que depende do uso de benef\u00edcios previdenci\u00e1rios e assistenciais.<\/div><div><br><\/div><div>Outro ponto destacado por Nunes Marques \u00e9 que o limite de juros busca garantir, ao menos em parte, condi\u00e7\u00f5es mais favor\u00e1veis ao benefici\u00e1rio: \u201cSua fun\u00e7\u00e3o n\u00e3o \u00e9 substituir a pol\u00edtica monet\u00e1ria nacional, mas preservar a racionalidade da pol\u00edtica p\u00fablica e proteger seus destinat\u00e1rios.\u201d<\/div><div><br><\/div><div>Ele lembrou que essa pol\u00edtica p\u00fablica \u00e9 voltada a um grupo composto, em grande parte, por pessoas em situa\u00e7\u00e3o de vulnerabilidade econ\u00f4mica. Por isso, a possibilidade de desconto direto nos benef\u00edcios exige cautelas, para evitar o comprometimento excessivo da renda e o superendividamento.<\/div><div><br><\/div><div>\u201cA limita\u00e7\u00e3o da taxa de juros n\u00e3o traduz inger\u00eancia arbitr\u00e1ria na atividade econ\u00f4mica\u201d, disse o relator. \u201cConstitui mecanismo de prote\u00e7\u00e3o do consumidor vulner\u00e1vel.\u201d_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>31\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>27\/08\/2026 - <a data-fancybox data-src=\"#news12418\" href=\"javascript:;\" class=\"tool\" title=\"Laudo favor\u00e1vel a hospital n\u00e3o obriga juiz a descartar erro m\u00e9dico\">Laudo favor\u00e1vel a hospital n\u00e3o obriga ...<\/a><\/div> \n\t\t\t<div id=\"news12418\" 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>Laudo favor\u00e1vel a hospital n\u00e3o obriga juiz a descartar erro m\u00e9dico<\/h2><br \/><br \/>\n\t\t\t\t<p>O laudo pericial que isenta a equipe de sa\u00fade de culpa por determinado procedimento n\u00e3o vincula a decis\u00e3o do julgador se outras provas nos autos demonstram o erro m\u00e9dico.<div><br><\/div><div>Com base nesse entendimento, a 7\u00aa C\u00e2mara de Direito P\u00fablico do Tribunal de Justi\u00e7a de S\u00e3o Paulo condenou um hospital universit\u00e1rio a indenizar em R$ 50 mil por danos morais uma paciente que, ap\u00f3s seguidas cirurgias, ficou com sequelas f\u00edsicas e limita\u00e7\u00f5es de movimento depois de quatro cirurgias.<\/div><div><br><\/div><div>Hospital pronto-socorroMagnific<\/div><div>Paciente foi submetida a quatro cirurgias e ficou com sequelas e limita\u00e7\u00f5es de movimento<\/div><div>A autora da a\u00e7\u00e3o foi internada com sangue na urina e a equipe m\u00e9dica constatou a exist\u00eancia de um tumor no rim esquerdo. Para tratar o quadro, os m\u00e9dicos agendaram uma cirurgia de remo\u00e7\u00e3o do \u00f3rg\u00e3o.<\/div><div><br><\/div><div>Meses depois, foi identificada uma h\u00e9rnia abdominal de 15 cent\u00edmetros, o que levou uma nova cirurgia para corrigir o problema meses depois. Nessa ocasi\u00e3o, a equipe instalou uma tela protetora para refor\u00e7ar a parede do abd\u00f4men da paciente. No ano seguinte, contudo, ela apresentou outra h\u00e9rnia e precisou passar por mais uma opera\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Desde ent\u00e3o, a paciente passou a sofrer dores agudas e constantes no local operado e foi ao hospital por 18 vezes em busca de atendimento. O diagn\u00f3stico correto de infec\u00e7\u00e3o e de deslocamento da tela cir\u00fargica s\u00f3 foi estabelecido meses depois da interna\u00e7\u00e3o mais recente, o que exigiu uma quarta cirurgia para fazer a drenagem de um abscesso e remover a tela que havia se soltado.<\/div><div><br><\/div><div>Segundo os autos, a falha cont\u00ednua no diagn\u00f3stico causou sequelas f\u00edsicas vis\u00edveis e limitou a capacidade de locomo\u00e7\u00e3o da paciente, que trabalha no setor de limpeza. Ela ficou impossibilitada de se agachar, de se abaixar ou de fazer movimentos bruscos, o que prejudicou seu cotidiano e atividade profissional.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>O que voc\u00ea<\/div><div><br><\/div><div>Laudo favor\u00e1vel<\/div><div>Inconformada com o atendimento, a paciente ajuizou a\u00e7\u00e3o de indeniza\u00e7\u00e3o. Ela pediu R$ 52,2 mil por danos morais e R$ 50 mil por perda de uma chance \u2014 no caso, a chance de uma recupera\u00e7\u00e3o adequada.<\/div><div><br><\/div><div>Em primeira inst\u00e2ncia, a ju\u00edza Roseane Cristina de Aguiar Almeida, da Vara C\u00edvel da Comarca de Sumar\u00e9 (SP), julgou os pedidos totalmente improcedentes com base em um laudo pericial do Instituto de Medicina Social e de Criminologia de S\u00e3o Paulo (Imesc). O documento apontou que as condutas m\u00e9dicas seguiram as pr\u00e1ticas habituais e que as complica\u00e7\u00f5es decorreram do estado geral de sa\u00fade da paciente.<\/div><div><br><\/div><div>A paciente recorreu da senten\u00e7a reiterando que o nexo causal entre as dores intensas e a desaten\u00e7\u00e3o da equipe m\u00e9dica ficou amplamente demonstrado nos autos.<\/div><div><br><\/div><div>O hospital, em resposta, alegou que o atendimento prestado foi correto e que o laudo do perito oficial afastou qualquer ind\u00edcio de neglig\u00eancia ou erro m\u00e9dico na condu\u00e7\u00e3o das cirurgias.<\/div><div><br><\/div><div>Soberania das provas<\/div><div>O desembargador Eduardo Gouv\u00eaa, relator do caso, explicou inicialmente que a responsabilidade civil do hospital \u00e9 de natureza objetiva, com base na teoria do risco administrativo descrita no artigo 37, par\u00e1grafo 6\u00ba, da Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div>O magistrado ressaltou que, embora o laudo do perito do Imesc tenha conclu\u00eddo que os procedimentos cir\u00fargicos seguiram as t\u00e9cnicas padr\u00e3o, o ju\u00edzo n\u00e3o est\u00e1 adstrito \u00e0 conclus\u00e3o pericial se outros elementos de prova demonstram a falha no servi\u00e7o.<\/div><div><br><\/div><div>No caso concreto, o relator constatou que as 18 visitas da paciente ao hospital com queixas de dores severas, aliadas a fotografias impressionantes da ferida abdominal, desmentem a alega\u00e7\u00e3o de acompanhamento adequado.<\/div><div><br><\/div><div>O desembargador avaliou que a insist\u00eancia do hospital em dar alta m\u00e9dica sem investigar a causa das dores agudas e do vis\u00edvel orif\u00edcio no abd\u00f4men configurou omiss\u00e3o culposa, por neglig\u00eancia e imper\u00edcia.<\/div><div><br><\/div><div>\u201cCreio que, independentemente de a atividade m\u00e9dica visar o meio e n\u00e3o o fim, tais fatos n\u00e3o elidem a conduta negligente, imprudente e manejada com imper\u00edcia pelos profissionais da medicina que atenderam a paciente em quest\u00e3o. In casu, conforme quadro que se afigurou, presente a responsabilidade objetiva\u201d, explicou.<\/div><div><br><\/div><div>Dessa forma, o colegiado fixou a indeniza\u00e7\u00e3o por danos morais em R$ 50 mil, mas negou o pedido de repara\u00e7\u00e3o por perda de uma chance.<\/div><div><br><\/div><div>A paciente foi representada pelos advogados Rodrigo Ferreira, Thomas Figueiredo e Rita Leite, escrit\u00f3rio Figueiredo e Ferreira._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>27\/08\/2026 - <a data-fancybox data-src=\"#news12419\" href=\"javascript:;\" class=\"tool\" title=\"STJ evita que sucumb\u00eancia vire entrave a credores de recupera\u00e7\u00e3o e fal\u00eancia\">STJ evita que sucumb\u00eancia vire entrave ...<\/a><\/div> \n\t\t\t<div id=\"news12419\" 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>STJ evita que sucumb\u00eancia vire entrave a credores de recupera\u00e7\u00e3o e fal\u00eancia<\/h2><br \/><br \/>\n\t\t\t\t<p>Ao definir que nem todo incidente de habilita\u00e7\u00e3o ou impugna\u00e7\u00e3o de cr\u00e9dito deve resultar na condena\u00e7\u00e3o ao pagamento de honor\u00e1rios de sucumb\u00eancia, o Superior Tribunal de Justi\u00e7a evita que o interesse dos advogados vire entrave aos credores da recupera\u00e7\u00e3o judicial e da fal\u00eancia.<div><br><\/div><div>Trabalho \u00e9 \u00e0 dist\u00e2nciaFreepik<\/div><div>Sucumb\u00eancia nem sempre cabe em incidentes de habilita\u00e7\u00e3o e impugna\u00e7\u00e3o de cr\u00e9dito<\/div><div>A conclus\u00e3o \u00e9 de advogados ouvidos pela revista eletr\u00f4nica Consultor Jur\u00eddico, em rela\u00e7\u00e3o ao julgamento do Tema 1.250 dos recursos repetitivos, pela 2\u00aa Se\u00e7\u00e3o do STJ.<\/div><div><br><\/div><div>O colegiado definiu uma posi\u00e7\u00e3o vinculante, mas ainda vai fixar a tese \u2014 falta definir crit\u00e9rios para a base de c\u00e1lculo dos honor\u00e1rios, quando eles forem cab\u00edveis.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>A habilita\u00e7\u00e3o e a impugna\u00e7\u00e3o de cr\u00e9dito s\u00e3o procedimentos que visam incluir credores na lista de quem precisa ser pago por empresas em recupera\u00e7\u00e3o judicial ou fal\u00eancia, al\u00e9m de qualificar esses cr\u00e9ditos, que podem assumir graus de prioridade.<\/div><div><br><\/div><div>A 2\u00aa Se\u00e7\u00e3o do STJ concluiu, em suma, que s\u00f3 haver\u00e1 honor\u00e1rios quando houver efetiva discord\u00e2ncia entre a pretens\u00e3o do credor e a do devedor. Se ambas as partes concordarem, n\u00e3o haver\u00e1 sucumb\u00eancia, mesmo diante da atua\u00e7\u00e3o de advogado.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>O que&nbsp;<\/div><div><br><\/div><div><br><\/div><div>Nem o credor quer isso<\/div><div>Ricardo Siqueira, s\u00f3cio fundador do RSSA, especializado em recupera\u00e7\u00e3o judicial e extrajudicial, explica que a impugna\u00e7\u00e3o de cr\u00e9dito, na maior parte dos casos, \u00e9 procedimento de confer\u00eancia, e n\u00e3o lit\u00edgio. Assim, a posi\u00e7\u00e3o da 2\u00aa Se\u00e7\u00e3o do STJ preserva honor\u00e1rios onde h\u00e1 disputa real.<\/div><div><br><\/div><div>\u201cEm recupera\u00e7\u00f5es com centenas de credores, condenar em honor\u00e1rios incidentes que se resolvem sem qualquer resist\u00eancia cria um passivo que compete com o cumprimento do plano \u2014 e sem contrapartida em trabalho contencioso. O crit\u00e9rio da litigiosidade efetiva devolve o incidente de verifica\u00e7\u00e3o de cr\u00e9ditos \u00e0 sua fun\u00e7\u00e3o original.\u201d<\/div><div><br><\/div><div>Aracy Barbara, s\u00f3cia do VBD Advogados, afirma que onerar a recuperanda ou a massa falida com novas d\u00edvidas deve ser medida excepcional, sobretudo para n\u00e3o prejudicar os demais credores. Ela destaca a import\u00e2ncia de apura\u00e7\u00e3o pr\u00e9via e consolidada das d\u00edvidas na RJ e na fal\u00eancia.<\/div><div><br><\/div><div>\u201cA limita\u00e7\u00e3o da incid\u00eancia dos honor\u00e1rios traz, portanto, seguran\u00e7a para a massa quanto ao or\u00e7amento final e ao planejamento financeiro da empresa \u2014 o que, em \u00faltima an\u00e1lise, impacta diretamente no cumprimento das obriga\u00e7\u00f5es e no pagamento a todas as classes de credores, incluindo os alimentares.\u201d<\/div><div><br><\/div><div>A advogada ainda sustenta que a possibilidade de fixa\u00e7\u00e3o de honor\u00e1rios vai desincentivar as devedoras a se manifestarem negativamente em casos de evidente proced\u00eancia da impugna\u00e7\u00e3o, medida que aumentar\u00e1 a efic\u00e1cia do procedimento todo.<\/div><div><br><\/div><div>Causa dos honor\u00e1rios<\/div><div>Para Arthur Mendes Lobo, s\u00f3cio de Wambier Yamasaki Bevervan\u00e7o &amp; Lobo Advogados e professor de Processo Civil e Contratos, o trunfo da posi\u00e7\u00e3o do STJ est\u00e1 em distinguir dois momentos que a pr\u00e1tica costuma confundir: o da habilita\u00e7\u00e3o de cr\u00e9dito e o da impugna\u00e7\u00e3o.<\/div><div><br><\/div><div>O primeiro, definido no artigo 7\u00ba, par\u00e1grafo 1\u00ba da Lei 11.101\/2005, \u00e9 feito pelo credor com o administrador judicial em rito administrativo. J\u00e1 a impugna\u00e7\u00e3o, tratada nos artigos 8\u00ba e 13 da mesma lei, \u00e9 a\u00e7\u00e3o aut\u00f4noma, dirigida ao juiz, com contradit\u00f3rio e senten\u00e7a.<\/div><div><br><\/div><div>\u201cO ponto sens\u00edvel para a devedora e para os credores \u00e9 econ\u00f4mico. A recuperanda e a massa respondem com um patrim\u00f4nio que j\u00e1 \u00e9 escasso e que pertence, em \u00faltima an\u00e1lise, \u00e0 coletividade de credores. Sucumb\u00eancia autom\u00e1tica em cada incidente transformaria o procedimento de verifica\u00e7\u00e3o de cr\u00e9ditos, que \u00e9 etapa natural e obrigat\u00f3ria do processo, em fonte de passivo novo\u201d, avalia.<\/div><div><br><\/div><div>Antonio Tavares Paes, especialista em Direito Societ\u00e1rio, Arbitragem e Compliance e s\u00f3cio fundador do Costa Tavares Paes Advogados, considera razo\u00e1vel a preocupa\u00e7\u00e3o do STJ com o impacto dos honor\u00e1rios para as devedoras e os pr\u00f3prios credores, mas contesta a defini\u00e7\u00e3o de \u201cefetiva disputa\u201d usada.<\/div><div><br><\/div><div>Para ele, a restri\u00e7\u00e3o \u00e0 sucumb\u00eancia transfere ao advogado o custo econ\u00f4mico de um servi\u00e7o profissional indispens\u00e1vel \u00e0 obten\u00e7\u00e3o do cr\u00e9dito de seu cliente, o que viola o artigo 22 do Estatuto da Advocacia.<\/div><div><br><\/div><div>\u201cO credor compelido a constituir advogado, reunir documenta\u00e7\u00e3o, elaborar pe\u00e7as processuais e acompanhar o tr\u00e2mite do incidente est\u00e1, inequivocamente, litigando. O fato de o devedor n\u00e3o apresentar resist\u00eancia formal, seja por in\u00e9rcia, seja por estrat\u00e9gia processual, n\u00e3o descaracteriza a natureza contenciosa do procedimento.\u201d<\/div><div><br><\/div><div>O advogado aponta ainda ofensa ao princ\u00edpio da veda\u00e7\u00e3o ao enriquecimento sem causa. Se o devedor deu causa \u00e0 instaura\u00e7\u00e3o do incidente e veio a sucumbir, n\u00e3o h\u00e1 justificativa para dispens\u00e1-lo de arcar com os \u00f4nus da derrota processual.<\/div><div><br><\/div><div>\u201cDispensar o devedor do pagamento dos honor\u00e1rios sucumbenciais equivaleria a permitir que ele se beneficie economicamente de sua pr\u00f3pria mora, em afronta ao princ\u00edpio de que ningu\u00e9m pode tirar proveito da pr\u00f3pria torpeza (nemo auditur propriam turpitudinem allegans)\u201d.<\/div><div><br><\/div><div>A consequ\u00eancia \u00e9 que o advogado presta servi\u00e7o qualificado sem a remunera\u00e7\u00e3o correspondente. O devedor, por sua vez, beneficia-se de transfer\u00eancia patrimonial indevida ao deixar de arcar com os custos dessa atua\u00e7\u00e3o profissional a que deu causa.<\/div><div><br><\/div><div>\u201cA solu\u00e7\u00e3o que melhor harmoniza os princ\u00edpios do sistema \u00e9 a fixa\u00e7\u00e3o de honor\u00e1rios de sucumb\u00eancia como regra, reservando-se a exce\u00e7\u00e3o para hip\u00f3teses verdadeiramente n\u00e3o litigiosas\u201d, opina._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>26\/08\/2026 - <a data-fancybox data-src=\"#news12414\" href=\"javascript:;\" class=\"tool\" title=\"STF retoma julgamento sobre crit\u00e9rios de gratuidade para Justi\u00e7a do Trabalho\">STF retoma julgamento sobre crit\u00e9rios d...<\/a><\/div> \n\t\t\t<div id=\"news12414\" 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>STF retoma julgamento sobre crit\u00e9rios de gratuidade para Justi\u00e7a do Trabalho<\/h2><br \/><br \/>\n\t\t\t\t<p>O Supremo Tribunal Federal retoma nesta quarta-feira (26\/8) o julgamento que discute os crit\u00e9rios para a concess\u00e3o da Justi\u00e7a gratuita, especialmente no \u00e2mbito da Justi\u00e7a do Trabalho. A an\u00e1lise da A\u00e7\u00e3o Declarat\u00f3ria de Constitucionalidade (ADC) 80 est\u00e1 prevista para a sess\u00e3o do Plen\u00e1rio e j\u00e1 passou por sucessivos pedidos de vista, destaque e adiamentos.<div><br><\/div><div>No centro da controv\u00e9rsia est\u00e3o os par\u00e1grafos 3\u00ba e 4\u00ba do artigo 790 da Consolida\u00e7\u00e3o das Leis do Trabalho, modificados pela Reforma Trabalhista de 2017. A corte deve definir quais elementos s\u00e3o necess\u00e1rios para demonstrar insufici\u00eancia financeira e at\u00e9 que ponto uma declara\u00e7\u00e3o feita pela pr\u00f3pria parte pode ser aceita para a concess\u00e3o do benef\u00edcio.<\/div><div><br><\/div><div>justi\u00e7a dinheiro sal\u00e1rioMagnific<\/div><div>STF vai definir crit\u00e9rios para demonstrar insufici\u00eancia financeira<\/div><div>A a\u00e7\u00e3o foi proposta pela Confedera\u00e7\u00e3o Nacional do Sistema Financeiro (Consif). A entidade questiona, entre outros pontos, o entendimento consolidado pelo Tribunal Superior do Trabalho na S\u00famula 463, segundo a qual, para pessoa f\u00edsica, basta a declara\u00e7\u00e3o de hipossufici\u00eancia econ\u00f4mica para obter a gratuidade. Para a Consif, \u00e9 necess\u00e1ria a comprova\u00e7\u00e3o da falta de recursos.<\/div><div><br><\/div><div>A quest\u00e3o tem impacto direto sobre o acesso \u00e0 Justi\u00e7a, j\u00e1 que a gratuidade permite que pessoas sem condi\u00e7\u00f5es financeiras suficientes ingressem em ju\u00edzo sem arcar com despesas processuais. Ao mesmo tempo, o julgamento pode estabelecer crit\u00e9rios mais objetivos para que magistrados avaliem quem efetivamente tem direito ao benef\u00edcio.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div><br><\/div><div>Diverg\u00eancia sobre os crit\u00e9rios<\/div><div>O julgamento come\u00e7ou em agosto de 2025, quando o relator, ministro Edson Fachin, votou pela constitucionalidade dos par\u00e1grafos 3\u00ba e 4\u00ba do artigo 790 da CLT, mas conferiu interpreta\u00e7\u00e3o conforme \u00e0 Constitui\u00e7\u00e3o aos dispositivos.<\/div><div><br><\/div><div>Pelo entendimento de Fachin, deve ser concedida a gratuidade a quem recebe sal\u00e1rio igual ou inferior a 40% do teto dos benef\u00edcios do Regime Geral de Previd\u00eancia Social. O relator tamb\u00e9m admitiu a declara\u00e7\u00e3o de insufici\u00eancia econ\u00f4mica como uma das formas de comprova\u00e7\u00e3o, conforme previsto no C\u00f3digo de Processo Civil. Depois desse voto, Gilmar Mendes pediu vista.<\/div><div><br><\/div><div>Quando devolveu o processo, Gilmar abriu diverg\u00eancia e prop\u00f4s um novo par\u00e2metro. Para ele, deve haver presun\u00e7\u00e3o relativa de insufici\u00eancia financeira para quem recebe at\u00e9 R$ 5 mil, valor relacionado \u00e0 faixa de isen\u00e7\u00e3o do Imposto de Renda estabelecida pela Lei 15.270\/2025. Eventuais mudan\u00e7as legislativas nesse limite seriam automaticamente incorporadas ao crit\u00e9rio para a Justi\u00e7a gratuita.<\/div><div><br><\/div><div>Pela proposta, quem recebe acima de R$ 5 mil tamb\u00e9m pode obter o benef\u00edcio, mas precisa demonstrar concretamente que n\u00e3o disp\u00f5e de recursos para pagar as despesas do processo. O ministro ainda defendeu a inconstitucionalidade da regra da CLT que fixa como par\u00e2metro 40% do teto do RGPS e da S\u00famula 463, do TST.<\/div><div><br><\/div><div>Corrente de Gilmar<\/div><div>Em abril deste ano, Cristiano Zanin acompanhou a diverg\u00eancia, mas fez pondera\u00e7\u00f5es que levaram Gilmar a complementar seu voto. A vers\u00e3o ajustada estabelece que a presun\u00e7\u00e3o de insufici\u00eancia para quem recebe at\u00e9 R$ 5 mil n\u00e3o \u00e9 absoluta.<\/div><div><br><\/div><div>Assim, mesmo abaixo desse patamar, o juiz poder\u00e1 negar a gratuidade se identificar patrim\u00f4nio ou renda familiar incompat\u00edveis com a alegada falta de recursos. O \u00f4nus de demonstrar a pr\u00f3pria insufici\u00eancia financeira caber\u00e1 \u00e0 pessoa que pede o benef\u00edcio, e o magistrado poder\u00e1 pedir documentos adicionais.<\/div><div><br><\/div><div>Gilmar tamb\u00e9m prop\u00f4s que os crit\u00e9rios definidos pelo STF sejam estendidos a todos os ramos do Poder Judici\u00e1rio, e n\u00e3o apenas \u00e0 Justi\u00e7a do Trabalho. Para isso, considera haver uma inconstitucionalidade por omiss\u00e3o parcial nos par\u00e1grafos 3\u00ba e 4\u00ba do artigo 790 da CLT.<\/div><div><br><\/div><div>Al\u00e9m de Zanin, os ministros Alexandre de Moraes, Fl\u00e1vio Dino e Dias Toffoli acompanharam o voto reajustado de Gilmar Mendes. Com isso, a corrente divergente chegou a cinco votos no julgamento virtual realizado em abril.<\/div><div><br><\/div><div>Gilmar prop\u00f4s ainda que a decis\u00e3o tenha efeitos apenas para o futuro, a partir da publica\u00e7\u00e3o da ata do julgamento de m\u00e9rito, alcan\u00e7ando somente processos ajuizados depois desse marco.<\/div><div><br><\/div><div>Julgamento reiniciado<\/div><div>Antes da conclus\u00e3o da an\u00e1lise no ambiente virtual, Fachin apresentou pedido de destaque em 8 de abril. Com isso, o processo foi transferido para o Plen\u00e1rio presencial. Em 21 de maio, o julgamento foi reiniciado com as sustenta\u00e7\u00f5es orais, mas n\u00e3o teve o m\u00e9rito conclu\u00eddo.<\/div><div><br><\/div><div>A discuss\u00e3o se insere em um debate mais amplo sobre os limites impostos pela Reforma Trabalhista ao acesso gratuito ao Judici\u00e1rio. Em 2021, no julgamento da ADI 5.766, o Supremo j\u00e1 derrubou dispositivos que permitiam cobrar honor\u00e1rios periciais e advocat\u00edcios de benefici\u00e1rios da Justi\u00e7a gratuita em determinadas situa\u00e7\u00f5es, por considerar que as regras criavam obst\u00e1culos incompat\u00edveis com a garantia constitucional de acesso \u00e0 Justi\u00e7a.<\/div><div><br><\/div><div>Na ADC 80, por\u00e9m, a controv\u00e9rsia \u00e9 anterior \u00e0 cobran\u00e7a dessas despesas: o que os ministros precisam definir agora \u00e9 quem pode ser considerado economicamente hipossuficiente e quais provas s\u00e3o necess\u00e1rias para obter a gratuidade._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>26\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/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 (5) - noticias-empresariais - 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-772febd e-con-full e-flex e-con e-child\" data-id=\"772febd\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8357367 elementor-widget elementor-widget-heading\" data-id=\"8357367\" 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\">Impostos do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-497df17 elementor-widget elementor-widget-shortcode\" data-id=\"497df17\" 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-do-dia - START -->\n\n\t\t\t\t\t\t<span id='csmi-4e1eabe1fee0e46c4a4e85ca4e60941a' class='csmi csmi-bid-3 csmi-imposto-do-dia'>\n\t\t\t\t\t\t\t\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>08\/09\/2026 - 3&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- CPSS;<\/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-do-dia - 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-0362799 e-con-full e-flex e-con e-child\" data-id=\"0362799\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79d8d66 elementor-widget elementor-widget-heading\" data-id=\"79d8d66\" 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 Federal<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88a9c5e elementor-widget elementor-widget-shortcode\" data-id=\"88a9c5e\" 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) - calendario-federal - START -->\n\n\t\t\t\t\t\t<span id='csmi-87f1ea39ac902cb1ff32e426c34424ec' class='csmi csmi-bid-1 csmi-calendario-federal'>\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=\"vis3\" 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\">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\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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 8.8383\/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\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis8\" 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\">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\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/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=\"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\/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  <\/tbody>\n<\/table>\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=\"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\">5299<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">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=\"247\">M\u00eas Anterior<br>\n        (31\/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=\"69\" rowspan=\"2\" width=\"123\">0610<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">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=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">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=\"52\" rowspan=\"2\" width=\"123\">1020<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cigarros Contendo Tabaco (Cigarros do c\u00f3digo 2402.20.00 da Tipi)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/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\/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\">   <colgroup>\n  <col 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>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\">PJ<\/td>\n      <td width=\"587\">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>Agosto\/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=\"vis15\" 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  <colgroup>\n  <col 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>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\">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>Julho\/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    <tr>\n      <td height=\"41\">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>Agosto\/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<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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/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\">M\u00eas Anterior<br>\n        (31\/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\">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\/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\">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\/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=\"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\/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\/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\/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\/leis_2001\/l10336.htm\">Lei n\u00ba 10.336\/01 Art. 1\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\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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        (08\/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        (08\/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        (08\/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        (08\/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        (08\/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        (08\/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        (08\/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        (08\/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        (08\/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        (08\/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<\/div><div id=\"vis18\" 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=\"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        (08\/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\/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\/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\/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\/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\/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\">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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/08\/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\/08\/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\/08\/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\/08\/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\/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\/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\/08\/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\/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\/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\/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\/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\/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\/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\/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#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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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#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\/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\/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\/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\/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\/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\/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\/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\/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\/08\/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\/08\/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\/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\/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\/08\/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\/08\/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\/08\/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\/08\/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\/08\/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\/08\/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\/08\/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\/08\/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\/08\/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\/08\/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\/08\/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  <\/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\">   <colgroup>\n  <col 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>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\">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>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 2.198\/2024<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis21\" 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\">--<\/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        (08\/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\/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\/_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\/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\/l10.931.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\/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\/L10.931.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\/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\/l10.931.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\/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\/l10.931.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\/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\/l10.931.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\/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\/l10.931.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\">   <colgroup>\n  <col 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>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\">PJ<\/td>\n      <td width=\"587\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Agosto\/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=\"vis23\" 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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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  <\/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\">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\/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\/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\/08\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/_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\/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\/_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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/_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\/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\/_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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/_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\/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\/_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\/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\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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\/09\/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=\"vis30\" 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  <colgroup>\n  <col 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\">Interessado<\/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\">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>Agosto\/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\">PJ\/PF<\/td>\n      <td width=\"587\">DeCripto \u2013 Declara\u00e7\u00e3o de Criptoativos<\/td>\n      <td>Agosto\/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    <tr>\n      <td height=\"21\">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>Agosto\/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\">PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias\u00a0<\/td>\n      <td>Agosto\/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\">PJ<\/td>\n      <td>DTTA \u2013 Declara\u00e7\u00e3o de Transfer\u00eancia de Titularidade de A\u00e7\u00f5es<\/td>\n      <td width=\"209\">Janeiro a Junho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/15852\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 892\/2008<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td>DITR - Imposto sobre a Propriedade Territorial Rural<\/td>\n      <td width=\"209\">Exerc\u00edcio - 2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/152281\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.330\/2026<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"59\">PJ<\/td>\n      <td width=\"587\">Op\u00e7\u00e3o pelo Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte -\u00a0Simples Nacional<\/td>\n      <td>--<\/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<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=\"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\/09\/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\/09\/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\/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\/_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\/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#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\/08\/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\/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\/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\/08\/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\/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\/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\/08\/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\/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\/_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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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\">1070<\/td>\n      <td width=\"105\">ITR<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o do Imposto sobre a Propriedade Territorial Rural (Quota)<\/td>\n      <td width=\"247\">Exerc\u00edcio<br>\n        (2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/152281\" target=\"_self\" title=\"\" data-tippreview-enabled=\"false\" data-tippreview-image=\"\" data-tippreview-title=\"\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.330\/2026<\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (09\/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        (09\/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        (09\/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        (09\/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        (09\/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        (09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (30\/09\/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        (09\/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        (30\/09\/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        (09\/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        (30\/09\/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        (30\/09\/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><br>\n  <br>\n<\/p>\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=8&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">SET\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=10&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 id=\"2026-09-01\" class=\"calendarDay\">\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><td id=\"2026-09-02\" class=\"calendarDay\">\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=\"2026-09-03\" class=\"calendarDay marked\">\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=\"2026-09-04\" 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=\"2026-09-05\" 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=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-06\" class=\"domingo\">\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=\"2026-09-07\" 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=\"2026-09-08\" class=\"calendarDay marked\">\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><td id=\"2026-09-09\" class=\"calendarDay\">\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=\"2026-09-10\" 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=\"2026-09-11\" 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=\"2026-09-12\" 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=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-13\" class=\"domingo\">\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=\"2026-09-14\" class=\"calendarDay\">\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=\"2026-09-15\" class=\"calendarDay marked\">\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><td id=\"2026-09-16\" class=\"calendarDay\">\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=\"2026-09-17\" class=\"calendarDay\">\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=\"2026-09-18\" class=\"calendarDay marked\">\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=\"2026-09-19\" 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=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-20\" class=\"domingo 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=\"2026-09-21\" class=\"calendarDay marked\">\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=\"2026-09-22\" class=\"calendarDay\">\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><td id=\"2026-09-23\" class=\"calendarDay marked\">\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=\"2026-09-24\" 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=\"2026-09-25\" 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=\"2026-09-26\" 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=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-27\" class=\"domingo\">\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=\"2026-09-28\" 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=\"2026-09-29\" class=\"calendarDay\">\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><td id=\"2026-09-30\" class=\"calendarDay marked\">\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 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 (1) - calendario-federal - 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<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-6c52f93 e-con-full contato e-flex e-con e-parent\" data-id=\"6c52f93\" data-element_type=\"container\" id=\"contato\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-89c03ad e-con-full e-flex e-con e-child\" data-id=\"89c03ad\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-71f0f2e e-con-full e-flex e-con e-child\" data-id=\"71f0f2e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;container_type&quot;:&quot;flex&quot;,&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t<div class=\"elementor-element elementor-element-1727c3d e-con-full e-flex e-con e-child\" data-id=\"1727c3d\" data-element_type=\"container\" id=\"formcontato\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94b0ebe aux-appear-watch-animation aux-fade-in-up-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"94b0ebe\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div 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class=\"elementor-widget-container\">\n\t\t\t\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%20Dom%20Jos%C3%A9%20de%20Alarc%C3%A3o%2C%2055%20-%20Sala%2085%20-%20Conj.%2022%20-%20Bairro%20Ipiranga%20-%20S%C3%A3o%20Paulo%20-%20CEP%2004208-001&#038;t=m&#038;z=14&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rua Dom Jos\u00e9 de Alarc\u00e3o, 55 - Sala 85 - Conj. 22 - Bairro Ipiranga - S\u00e3o Paulo - CEP 04208-001\"\n\t\t\t\t\taria-label=\"Rua Dom Jos\u00e9 de Alarc\u00e3o, 55 - Sala 85 - Conj. 22 - Bairro Ipiranga - S\u00e3o Paulo - CEP 04208-001\"\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>A\u00e7\u00e3o Cont\u00e1bil Saiba o que podemos fazer por voc\u00ea Aqui voc\u00ea ir\u00e1 conhecer nossa filosofia de trabalho e nossos servi\u00e7os, al\u00e9m de poder nos contatar 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