{"id":9,"date":"2024-02-08T19:19:02","date_gmt":"2024-02-08T19:19:02","guid":{"rendered":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/?page_id=9"},"modified":"2025-06-18T20:04:15","modified_gmt":"2025-06-18T20:04:15","slug":"home","status":"publish","type":"page","link":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9\" class=\"elementor elementor-9\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-591f65e e-con-full e-flex e-con e-parent\" data-id=\"591f65e\" data-element_type=\"container\" id=\"home\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;triangle&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500.2,94.7L0,0v100h1000V0L500.2,94.7z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c62131 e-con-full e-flex e-con e-child\" data-id=\"5c62131\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-62528cb e-con-full e-flex e-con e-child\" data-id=\"62528cb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-8a37cb8 e-con-full e-flex e-con e-child\" data-id=\"8a37cb8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61c8f12 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"61c8f12\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Solu\u00e7\u00f5es Cont\u00e1beis do <br>\nTamanho da sua Empresa\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52b746f e-con-full e-flex e-con e-child\" data-id=\"52b746f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e8233e3 e-con-full e-flex e-con e-child\" data-id=\"e8233e3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8d2888 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"e8d2888\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Conhe\u00e7a mais do nosso trabalho e veja como podemos te ajudar!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60a47dc e-flex e-con-boxed e-con e-child\" data-id=\"60a47dc\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6779336 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6779336\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/wa.me\/5511900000000\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Fale conosco!<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05028ee e-con-full e-flex e-con e-parent\" data-id=\"05028ee\" data-element_type=\"container\" id=\"quemsomos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-cbfeec6 e-con-full e-flex e-con e-child\" data-id=\"cbfeec6\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-603e6de elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"603e6de\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-block-end:0;flex-grow:1;border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider--element-align-start .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-start .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-start .elementor-divider__element{margin-inline-start:0}.elementor-widget-divider--element-align-end .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-end .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-end .elementor-divider__element{margin-inline-end:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-users\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M96 224c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm448 0c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm32 32h-64c-17.6 0-33.5 7.1-45.1 18.6 40.3 22.1 68.9 62 75.1 109.4h66c17.7 0 32-14.3 32-32v-32c0-35.3-28.7-64-64-64zm-256 0c61.9 0 112-50.1 112-112S381.9 32 320 32 208 82.1 208 144s50.1 112 112 112zm76.8 32h-8.3c-20.8 10-43.9 16-68.5 16s-47.6-6-68.5-16h-8.3C179.6 288 128 339.6 128 403.2V432c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48v-28.8c0-63.6-51.6-115.2-115.2-115.2zm-223.7-13.4C161.5 263.1 145.6 256 128 256H64c-35.3 0-64 28.7-64 64v32c0 17.7 14.3 32 32 32h65.9c6.3-47.4 34.9-87.3 75.2-109.4z\"><\/path><\/svg><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c5b665 e-flex e-con-boxed e-con e-child\" data-id=\"9c5b665\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdd5acf elementor-widget elementor-widget-heading\" data-id=\"cdd5acf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">QUEM SOMOS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb742b6 elementor-widget elementor-widget-text-editor\" data-id=\"eb742b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Conhe\u00e7a nossa empresa<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3d0c25 e-con-full e-flex e-con e-child\" data-id=\"d3d0c25\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1490fa3 e-con-full e-flex e-con e-child\" data-id=\"1490fa3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6edd9a8 e-con-full e-flex e-con e-child\" data-id=\"6edd9a8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e1796a elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"7e1796a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00a0<\/p><p>Atrav\u00e9s da experi\u00eancia adquirida ao longo de mais de 30 anos de mercado, a\u00a0<strong>Cont\u00e1bil Demonstra\u00e7\u00e3o<\/strong>\u00a0conhece a necessidade do mercado, assim exercemos um servi\u00e7o de contabilidade diferenciado, tra\u00e7ando um plano de trabalho para cada tipo de cliente.<\/p><p>Contamos com uma equipe de colaboradores altamente qualificados, com aperfei\u00e7oamento constante nas \u00e1reas tribut\u00e1rias, cont\u00e1bil, fiscal e trabalhista.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2481ecc e-con-full e-flex e-con e-child\" data-id=\"2481ecc\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09ecd3c elementor-invisible elementor-widget elementor-widget-image\" data-id=\"09ecd3c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/wp-content\/uploads\/elementor\/thumbs\/pessoas-que-participam-de-um-evento-de-alto-protocolo-r7htpw2m52p2ufixn0m2j2cbwe3sk8ohjjdyrmb0js.jpg\" title=\"pessoas-que-participam-de-um-evento-de-alto-protocolo\" alt=\"pessoas-que-participam-de-um-evento-de-alto-protocolo\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03102c5 e-con-full e-flex e-con e-parent\" data-id=\"03102c5\" data-element_type=\"container\" id=\"publico\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-51f10f4 e-con-full e-flex e-con e-child\" data-id=\"51f10f4\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-96a8cd5 e-flex e-con-boxed e-con e-child\" data-id=\"96a8cd5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bedd0e2 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"bedd0e2\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-box.min.css\">\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-heart\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M462.3 62.6C407.5 15.9 326 24.3 275.7 76.2L256 96.5l-19.7-20.3C186.1 24.3 104.5 15.9 49.7 62.6c-62.8 53.6-66.1 149.8-9.9 207.9l193.5 199.8c12.5 12.9 32.8 12.9 45.3 0l193.5-199.8c56.3-58.1 53-154.3-9.8-207.9z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tMiss\u00e3o\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOferecer solu\u00e7\u00f5es Cont\u00e1beis, com qualidade agilidade e confiabilidade, para satisfazer as necessidades e expectativas dos nossos clientes, fornecedores, acionistas, colaboradores, governos e sociedade em geral.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b5ed1d e-flex e-con-boxed e-con e-child\" data-id=\"5b5ed1d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-965ca26 e-flex e-con-boxed e-con e-child\" data-id=\"965ca26\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4680641 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"4680641\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-eye\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M572.52 241.4C518.29 135.59 410.93 64 288 64S57.68 135.64 3.48 241.41a32.35 32.35 0 0 0 0 29.19C57.71 376.41 165.07 448 288 448s230.32-71.64 284.52-177.41a32.35 32.35 0 0 0 0-29.19zM288 400a144 144 0 1 1 144-144 143.93 143.93 0 0 1-144 144zm0-240a95.31 95.31 0 0 0-25.31 3.79 47.85 47.85 0 0 1-66.9 66.9A95.78 95.78 0 1 0 288 160z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tVis\u00e3o\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tBusca incessante por solu\u00e7\u00f5es r\u00e1pidas e seguras, face \u00e0s necessidades e expectativas de nossos clientes, nosso sucesso \u00e9 uma consequ\u00eancia de satisfa\u00e7\u00e3o e confian\u00e7a de todos aqueles para os quais prestamos os nossos servi\u00e7os, raz\u00e3o pela qual, firmamos nossa consolida\u00e7\u00e3o no disputado mercado de S\u00e3o Paulo.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-031f394 e-flex e-con-boxed e-con e-child\" data-id=\"031f394\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-778e79a e-flex e-con-boxed e-con e-child\" data-id=\"778e79a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d91729e elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"d91729e\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-gem\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 0H112c-4 0-7.8 2-10 5.4L2 152.6c-2.9 4.4-2.6 10.2.7 14.2l276 340.8c4.8 5.9 13.8 5.9 18.6 0l276-340.8c3.3-4.1 3.6-9.8.7-14.2L474.1 5.4C471.8 2 468.1 0 464 0zm-19.3 48l63.3 96h-68.4l-51.7-96h56.8zm-202.1 0h90.7l51.7 96H191l51.6-96zm-111.3 0h56.8l-51.7 96H68l63.3-96zm-43 144h51.4L208 352 88.3 192zm102.9 0h193.6L288 435.3 191.2 192zM368 352l68.2-160h51.4L368 352z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tValores\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tProfissionalismo<br>\nRespeito<br>\nVis\u00e3o \/ Percep\u00e7\u00e3o de Neg\u00f3cios<br>\nAgilidade<br>\n\u00c9tica\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85c8ed2 e-con-full e-flex e-con e-parent\" data-id=\"85c8ed2\" data-element_type=\"container\" id=\"servicos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;opacity-tilt&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2600 131.1\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L2600 0 2600 69.1 0 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.5\" d=\"M0 0L2600 0 2600 69.1 0 69.1z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.25\" d=\"M2600 0L0 0 0 130.1 2600 69.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c99d75 e-con-full e-flex e-con e-child\" data-id=\"2c99d75\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b87edbd elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"b87edbd\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-users-cog\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M610.5 341.3c2.6-14.1 2.6-28.5 0-42.6l25.8-14.9c3-1.7 4.3-5.2 3.3-8.5-6.7-21.6-18.2-41.2-33.2-57.4-2.3-2.5-6-3.1-9-1.4l-25.8 14.9c-10.9-9.3-23.4-16.5-36.9-21.3v-29.8c0-3.4-2.4-6.4-5.7-7.1-22.3-5-45-4.8-66.2 0-3.3.7-5.7 3.7-5.7 7.1v29.8c-13.5 4.8-26 12-36.9 21.3l-25.8-14.9c-2.9-1.7-6.7-1.1-9 1.4-15 16.2-26.5 35.8-33.2 57.4-1 3.3.4 6.8 3.3 8.5l25.8 14.9c-2.6 14.1-2.6 28.5 0 42.6l-25.8 14.9c-3 1.7-4.3 5.2-3.3 8.5 6.7 21.6 18.2 41.1 33.2 57.4 2.3 2.5 6 3.1 9 1.4l25.8-14.9c10.9 9.3 23.4 16.5 36.9 21.3v29.8c0 3.4 2.4 6.4 5.7 7.1 22.3 5 45 4.8 66.2 0 3.3-.7 5.7-3.7 5.7-7.1v-29.8c13.5-4.8 26-12 36.9-21.3l25.8 14.9c2.9 1.7 6.7 1.1 9-1.4 15-16.2 26.5-35.8 33.2-57.4 1-3.3-.4-6.8-3.3-8.5l-25.8-14.9zM496 368.5c-26.8 0-48.5-21.8-48.5-48.5s21.8-48.5 48.5-48.5 48.5 21.8 48.5 48.5-21.7 48.5-48.5 48.5zM96 224c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm224 32c1.9 0 3.7-.5 5.6-.6 8.3-21.7 20.5-42.1 36.3-59.2 7.4-8 17.9-12.6 28.9-12.6 6.9 0 13.7 1.8 19.6 5.3l7.9 4.6c.8-.5 1.6-.9 2.4-1.4 7-14.6 11.2-30.8 11.2-48 0-61.9-50.1-112-112-112S208 82.1 208 144c0 61.9 50.1 112 112 112zm105.2 194.5c-2.3-1.2-4.6-2.6-6.8-3.9-8.2 4.8-15.3 9.8-27.5 9.8-10.9 0-21.4-4.6-28.9-12.6-18.3-19.8-32.3-43.9-40.2-69.6-10.7-34.5 24.9-49.7 25.8-50.3-.1-2.6-.1-5.2 0-7.8l-7.9-4.6c-3.8-2.2-7-5-9.8-8.1-3.3.2-6.5.6-9.8.6-24.6 0-47.6-6-68.5-16h-8.3C179.6 288 128 339.6 128 403.2V432c0 26.5 21.5 48 48 48h255.4c-3.7-6-6.2-12.8-6.2-20.3v-9.2zM173.1 274.6C161.5 263.1 145.6 256 128 256H64c-35.3 0-64 28.7-64 64v32c0 17.7 14.3 32 32 32h65.9c6.3-47.4 34.9-87.3 75.2-109.4z\"><\/path><\/svg><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a70646e e-con-full e-flex e-con e-child\" data-id=\"a70646e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7cc9da7 e-flex e-con-boxed e-con e-child\" data-id=\"7cc9da7\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15ed5fe elementor-widget elementor-widget-heading\" data-id=\"15ed5fe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SERVI\u00c7OS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bc036c elementor-widget elementor-widget-text-editor\" data-id=\"0bc036c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Conhe\u00e7a o que fazemos<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1951b97 e-con-full e-flex e-con e-child\" data-id=\"1951b97\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-cc6cb69 e-flex e-con-boxed e-con e-child\" data-id=\"cc6cb69\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-27acca0 e-con-full e-flex e-con e-child\" data-id=\"27acca0\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-777c953 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"777c953\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-79b2dc5 e-con-full e-flex e-con e-child\" data-id=\"79b2dc5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3134667 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3134667\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Administra\u00e7\u00e3o Empresarial<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e563495 e-con-full e-flex e-con e-child\" data-id=\"e563495\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8425ef elementor-widget elementor-widget-text-editor\" data-id=\"a8425ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Abertura de empresas (ind\u00fastria, com\u00e9rcio e servi\u00e7os), altera\u00e7\u00f5es contratuais, encerramento de atividades, regulariza\u00e7\u00e3o perante Jucesp, SRF, Sefaz, Prefeituras, Cetesb, MTB, INSS.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78acb06 e-con-full e-flex e-con e-child\" data-id=\"78acb06\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-be11b4d e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"be11b4d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-383c13f e-con-full e-flex e-con e-child\" data-id=\"383c13f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab742e5 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"ab742e5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recursos Humanos<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64b505e e-con-full e-flex e-con e-child\" data-id=\"64b505e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd12846 elementor-widget elementor-widget-text-editor\" data-id=\"fd12846\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Coordena\u00e7\u00e3o de toda a \u00e1rea de departamento pessoal: admiss\u00e3o, rescis\u00e3o, f\u00e9rias, diss\u00eddio coletivo. Emiss\u00e3o de todos os relat\u00f3rios e guias pertinentes ao departamento. Cumprimento de todas as exig\u00eancias legais: Dirf, DCTF, Informes de Rendimentos, Caged, FGTS, entre outros.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-448abdb e-con-full e-flex e-con e-child\" data-id=\"448abdb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c4008af e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"c4008af\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-8d3d741 e-con-full e-flex e-con e-child\" data-id=\"8d3d741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2318f7 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"f2318f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consultoria e Planejamento Cont\u00e1bil<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94df0d0 e-con-full e-flex e-con e-child\" data-id=\"94df0d0\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84c3444 elementor-widget elementor-widget-text-editor\" data-id=\"84c3444\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Assessoria cont\u00e1bil para empresas de micro, pequeno, m\u00e9dio e grande portes, com apresenta\u00e7\u00e3o mensal de relat\u00f3rios oficiais (balan\u00e7o patrimonial, demonstra\u00e7\u00e3o de resultados, doar, muta\u00e7\u00e3o do patrim\u00f4nio l\u00edquido), devidamente conciliados e confrontados com os controles internos da empresa, seguindo as normas de servi\u00e7os com os documentos cont\u00e1beis.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85774f2 e-con-full e-flex e-con e-child\" data-id=\"85774f2\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-69739ad e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"69739ad\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.0500000000000000444089209850062616169452667236328125,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800,&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-5865376 e-con-full e-flex e-con e-child\" data-id=\"5865376\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b02e1f0 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"b02e1f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Assessoria Fiscal\/Tribut\u00e1ria<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1dea39e e-con-full e-flex e-con e-child\" data-id=\"1dea39e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;none&quot;,&quot;animation_delay&quot;:400,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c7ffb8 elementor-widget elementor-widget-text-editor\" data-id=\"6c7ffb8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Apura\u00e7\u00e3o de impostos em todos os n\u00edveis (federal, estadual e municipal). Escritura\u00e7\u00e3o eletr\u00f4nica com integra\u00e7\u00e3o completa de dados. Atendimento a fiscaliza\u00e7\u00e3o. Controle de tributa\u00e7\u00e3o e distribui\u00e7\u00e3o de lucros. Emiss\u00e3o de todos os relat\u00f3rios, livros, guias pertinentes ao Departamento Fiscal. Enquadramento de empresas e produtos segundo a legisla\u00e7\u00e3o vigente, entre outros.<br \/><br \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a86f367 e-con-full e-flex e-con e-parent\" data-id=\"a86f367\" data-element_type=\"container\" id=\"links\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-063c78a e-con-full e-flex e-con e-child\" data-id=\"063c78a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0ad6771 e-con-full e-flex e-con e-child\" data-id=\"0ad6771\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-345d008 e-con-full e-flex e-con e-child\" data-id=\"345d008\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6295ba2 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"6295ba2\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288 248v28c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-28c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm-12 72H108c-6.6 0-12 5.4-12 12v28c0 6.6 5.4 12 12 12h168c6.6 0 12-5.4 12-12v-28c0-6.6-5.4-12-12-12zm108-188.1V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V48C0 21.5 21.5 0 48 0h204.1C264.8 0 277 5.1 286 14.1L369.9 98c9 8.9 14.1 21.2 14.1 33.9zm-128-80V128h76.1L256 51.9zM336 464V176H232c-13.3 0-24-10.7-24-24V48H48v416h288z\"><\/path><\/svg><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a8f927f e-con-full e-flex e-con e-child\" data-id=\"a8f927f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c327981 e-flex e-con-boxed e-con e-child\" data-id=\"c327981\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a454639 elementor-widget elementor-widget-heading\" data-id=\"a454639\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">LINKS \u00daTEIS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46ab4a4 elementor-widget elementor-widget-text-editor\" data-id=\"46ab4a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Essenciais para o seu dia a dia<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a5cee9 e-con-full e-flex e-con e-child\" data-id=\"6a5cee9\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0c1b3aa e-flex e-con-boxed e-con e-child\" data-id=\"0c1b3aa\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-39d798c e-con-full e-flex e-con e-child\" data-id=\"39d798c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcf9d60 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"fcf9d60\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/calculos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">C\u00e1lculos em atrasos<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13f5001 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"13f5001\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/crc_sescon.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">CRC's e SESCON's<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5b0cbf elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"c5b0cbf\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/indicadores.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Indicadores econ\u00f4micos<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67be59c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"67be59c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/notas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Manual de emiss\u00e3o de NF's<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45fe852 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"45fe852\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/sindicatos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Sindicatos pelo Brasil<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1ac9d3 e-con-full e-flex e-con e-child\" data-id=\"f1ac9d3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-375f8f8 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"375f8f8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/conteudo_fiscal.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Ambiente fiscal<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cad1a41 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"cad1a41\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo10\/links\/agendas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Agenda de obriga\u00e7\u00f5es<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ec69e elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"08ec69e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/downloads.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Central de downloads<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b06331 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"4b06331\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/documentos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Documentos cont\u00e1beis<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aed059d elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"aed059d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/jornais.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Jornais<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a1ac45 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"5a1ac45\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/contratos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Modelos de contratos e peti\u00e7\u00f5es<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-273df5f e-con-full e-flex e-con e-child\" data-id=\"273df5f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-940e926 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"940e926\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/tabelas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tabelas pr\u00e1ticas<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d643ccc elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"d643ccc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/conteudo_trabalhista.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Ambiente trabalhista<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-254702c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"254702c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/cartorios.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Cart\u00f3rios 24h<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a2ebbb elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"2a2ebbb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/eventos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Eventos e palestras<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31ebe87 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"31ebe87\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/legislacao.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Legisla\u00e7\u00e3o por assunto<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd21b1c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"fd21b1c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/regulamentos.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Regulamentos<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd3751d e-con-full e-flex e-con e-child\" data-id=\"cd3751d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f797645 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"f797645\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/bolsas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Bolsas & institui\u00e7\u00f5es financeiras<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb106d0 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"bb106d0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/certidoes.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Consultas e certid\u00f5es<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-368758f elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"368758f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/gerador.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Gerador online (GPS, DARF)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a095d26 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"a095d26\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/links.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Links cont\u00e1beis<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb43417 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"bb43417\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/siglas.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Siglas e nomenclaturas<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97c5fab e-flex e-con-boxed e-con e-parent\" data-id=\"97c5fab\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c3b1757 e-con-full e-flex e-con e-child\" data-id=\"c3b1757\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3af93d elementor-widget elementor-widget-heading\" data-id=\"c3af93d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imposto do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a9620b e-con-full e-flex e-con e-child\" data-id=\"9a9620b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18fa22c elementor-widget elementor-widget-heading\" data-id=\"18fa22c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not\u00edcias Empresariais <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-412afd4 e-con-full e-flex e-con e-child\" data-id=\"412afd4\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1aa28 elementor-widget elementor-widget-heading\" data-id=\"fa1aa28\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calend\u00e1rio de Obriga\u00e7\u00f5es<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ffcdcb e-con-full e-flex e-con e-child\" data-id=\"2ffcdcb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7312f elementor-widget elementor-widget-shortcode\" data-id=\"8e7312f\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (3) - imposto - START -->\n\n\t\t\t\t\t\t<span id='csmi-f5621d9efa35aaba4a8f2ea5019eeaff' class='csmi csmi-bid-3 csmi-imposto'>\n\t\t\t\t\t\t\t\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>18\/09\/2026 - 6&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- Simples Domestico;<br \/>\n- PIS\/Pasep;<br \/>\n- IRRF;<br \/>\n- CSRF;<br \/>\n- Cofins;\n<\/div>\n<\/div>\n\n\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (3) - imposto - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52805e0 e-con-full e-flex e-con e-child\" data-id=\"52805e0\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e085fc7 elementor-widget elementor-widget-shortcode\" data-id=\"e085fc7\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (1) - noticias - START -->\n\n\t\t\t\t\t\t<span id='csmi-caa1634784962288c0df59bf04ca982d' class='csmi csmi-bid-1 csmi-noticias'>\n\t\t\t\t\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.css\" \/>\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.js\"><\/script>\n<div>16\/09\/2026 - <a data-fancybox data-src=\"#news12455\" href=\"javascript:;\" class=\"tool\" title=\"Nova Lei 15.371\/2026: entenda a licen\u00e7a-paternidade\">Nova Lei 15.371\/2026: entenda a licen\u00e7a-paternida...<\/a><\/div> \n\t\t\t<div id=\"news12455\" 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>Nova Lei 15.371\/2026: entenda a licen\u00e7a-paternidade<\/h2><br \/><br \/>\n\t\t\t\t<p>A nova Lei n\u00ba 15.371\/2026 altera as regras relacionadas \u00e0 licen\u00e7a-paternidade no Brasil. A medida estabelece mudan\u00e7as no per\u00edodo de afastamento dos trabalhadores ap\u00f3s o nascimento ou ado\u00e7\u00e3o de filhos. As novas regras tamb\u00e9m definem como a licen\u00e7a ser\u00e1 aplicada e ampliada ao longo do tempo. No podcast de hoje, Camila Cruz te explica o que muda com a nova legisla\u00e7\u00e3o e quem ser\u00e1 alcan\u00e7ado pelas altera\u00e7\u00f5es._  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>16\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>16\/09\/2026 - <a data-fancybox data-src=\"#news12456\" href=\"javascript:;\" class=\"tool\" title=\"Qual conven\u00e7\u00e3o coletiva aplicar? O guia pr\u00e1tico do enquadramento sindical\">Qual conven\u00e7\u00e3o coletiva aplicar? O guia pr\u00e1tico...<\/a><\/div> \n\t\t\t<div id=\"news12456\" 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>Qual conven\u00e7\u00e3o coletiva aplicar? O guia pr\u00e1tico do enquadramento sindical<\/h2><br \/><br \/>\n\t\t\t\t<p>Toda folha de pagamento tem aquele momento de d\u00favida. A empresa \u00e9 um com\u00e9rcio varejista, mas tem um motorista na entrega, uma faxineira, um seguran\u00e7a na porta e um contador interno. Aplica-se a conven\u00e7\u00e3o do com\u00e9rcio para todo mundo? Cada um segue a sua? E quem decide isso?<div><br><\/div><div>Esse \u00e9 um dos temas que mais gera passivo silencioso em escrit\u00f3rio cont\u00e1bil. Silencioso porque o erro n\u00e3o aparece na hora. Aparece dois anos depois, na reclamat\u00f3ria trabalhista, com diferen\u00e7as salariais retroativas, reflexos em f\u00e9rias, 13\u00ba e FGTS, e multa por atraso.<\/div><div><br><\/div><div>Vamos destrinchar isso de um jeito que d\u00ea para usar no dia a dia.<\/div><div><br><\/div><div>A regra de ouro: quem manda \u00e9 a atividade da empresa<\/div><div>No Brasil, o empregado n\u00e3o escolhe o sindicato dele. E o cargo dele tamb\u00e9m n\u00e3o escolhe.<\/div><div><br><\/div><div>Quem define \u00e9 a atividade econ\u00f4mica preponderante do empregador.<\/div><div><br><\/div><div>Traduzindo: se a empresa \u00e9 uma padaria, o pessoal segue a conven\u00e7\u00e3o da panifica\u00e7\u00e3o. Se \u00e9 um hospital, todo mundo segue a conven\u00e7\u00e3o da sa\u00fade. Se \u00e9 uma escola, todos seguem a conven\u00e7\u00e3o do ensino. Independentemente da fun\u00e7\u00e3o que cada um exerce l\u00e1 dentro.<\/div><div><br><\/div><div>A l\u00f3gica por tr\u00e1s disso \u00e9 simples. A lei parte da ideia de que as pessoas que trabalham no mesmo tipo de neg\u00f3cio compartilham as mesmas condi\u00e7\u00f5es de vida e de trabalho. O cozinheiro do hospital vive a rotina hospitalar, n\u00e3o a rotina de um restaurante.<\/div><div><br><\/div><div>A exce\u00e7\u00e3o: categoria profissional diferenciada<\/div><div>Algumas profiss\u00f5es fogem dessa regra. S\u00e3o as chamadas categorias diferenciadas, previstas no art. 511, \u00a73\u00ba da CLT.<\/div><div><br><\/div><div>S\u00e3o profiss\u00f5es com estatuto pr\u00f3prio ou com condi\u00e7\u00f5es de vida t\u00e3o singulares que a lei permitiu que tivessem sindicato pr\u00f3prio, independentemente de onde a pessoa trabalhe.<\/div><div><br><\/div><div>O motorista \u00e9 o exemplo cl\u00e1ssico. Ele enfrenta tr\u00e2nsito, tempo de espera, risco de acidente e jornada irregular, esteja ele numa transportadora, numa loja de material de constru\u00e7\u00e3o ou numa distribuidora de bebidas. A realidade dele \u00e9 a mesma.<\/div><div><br><\/div><div>Um aviso importante: existe muito material na internet citando \"secret\u00e1ria\" como categoria diferenciada. A Lei 7.377\/1985 de fato regulamenta a profiss\u00e3o, mas regulamentar n\u00e3o \u00e9 a mesma coisa que ser diferenciada. O entendimento predominante no TST \u00e9 que a secret\u00e1ria n\u00e3o integra categoria diferenciada, porque n\u00e3o consta do quadro anexo ao art. 577 da CLT. Se algu\u00e9m sustentar essa tese, vai estar numa posi\u00e7\u00e3o minorit\u00e1ria.<\/div><div><br><\/div><div>O filtro que quase ningu\u00e9m aplica: S\u00famula 374 do TST<\/div><div>Aqui est\u00e1 o ponto que separa quem sabe do assunto de quem s\u00f3 decorou a regra.<\/div><div><br><\/div><div>Identificar que o empregado \u00e9 de categoria diferenciada n\u00e3o basta.<\/div><div><br><\/div><div>A S\u00famula 374 do TST diz o seguinte: o empregado de categoria diferenciada s\u00f3 tem direito \u00e0s cl\u00e1usulas da conven\u00e7\u00e3o da profiss\u00e3o dele se o empregador tiver sido representado, naquela negocia\u00e7\u00e3o, por entidade da sua categoria econ\u00f4mica.<\/div><div><br><\/div><div>Na pr\u00e1tica, isso significa perguntar: quem assinou essa conven\u00e7\u00e3o do lado patronal?<\/div><div><br><\/div><div>A CCT dos motoristas normalmente \u00e9 negociada entre o sindicato dos motoristas e o sindicato das empresas de transporte. Uma loja de material de constru\u00e7\u00e3o n\u00e3o \u00e9 empresa de transporte. Logo, ela n\u00e3o foi representada naquela mesa.<\/div><div><br><\/div><div>Resultado: o motorista continua sendo categoria diferenciada, mas a CCT dos motoristas n\u00e3o alcan\u00e7a aquele empregador.<\/div><div><br><\/div><div>\u00c9 por isso que tantas empresas aplicam automaticamente o piso dos motoristas e pagam a mais sem obriga\u00e7\u00e3o nenhuma. E \u00e9 por isso que outras deixam de aplicar e s\u00e3o surpreendidas quando descobrem que, naquela base territorial espec\u00edfica, o sindicato patronal do com\u00e9rcio participou da negocia\u00e7\u00e3o.<\/div><div><br><\/div><div>N\u00e3o tem atalho aqui. Tem que abrir a conven\u00e7\u00e3o e ler o pre\u00e2mbulo.<\/div><div><br><\/div><div>Terceiriza\u00e7\u00e3o muda completamente o jogo<\/div><div>Depois das Leis 13.429\/2017 e 13.467\/2017, e do julgamento do Tema 725 pelo STF e da ADPF 324, a terceiriza\u00e7\u00e3o passou a ser l\u00edcita em qualquer atividade, inclusive na atividade-fim.<\/div><div><br><\/div><div>E a regra \u00e9 clara: o terceirizado segue a categoria da prestadora, n\u00e3o da tomadora.<\/div><div><br><\/div><div>Isso vira o racioc\u00ednio de cabe\u00e7a para baixo em muitos casos.<\/div><div><br><\/div><div>Uma faxineira contratada diretamente por uma escola segue a conven\u00e7\u00e3o do ensino. A mesma faxineira, contratada por uma empresa de asseio e conserva\u00e7\u00e3o que presta servi\u00e7o para aquela escola, segue a conven\u00e7\u00e3o de asseio e conserva\u00e7\u00e3o. Mesma pessoa, mesma vassoura, mesmo pr\u00e9dio, conven\u00e7\u00f5es diferentes, pisos diferentes, cestas b\u00e1sicas diferentes.<\/div><div><br><\/div><div>Vale o mesmo para vigil\u00e2ncia. Vigil\u00e2ncia patrimonial armada s\u00f3 pode ser prestada por empresa especializada autorizada pela Pol\u00edcia Federal, por for\u00e7a da Lei 7.102\/1983. O varejista n\u00e3o registra vigilante direto. Se ele contrata um porteiro ou controlador de acesso pr\u00f3prio, esse empregado segue a conven\u00e7\u00e3o do com\u00e9rcio, e o cargo n\u00e3o pode ter atribui\u00e7\u00e3o de vigil\u00e2ncia.<\/div><div><br><\/div><div>CNAE ou CBO? A pergunta errada<\/div><div>Essa d\u00favida aparece toda semana. E a resposta honesta \u00e9: nenhum dos dois, juridicamente falando.<\/div><div><br><\/div><div>O crit\u00e9rio legal \u00e9 a atividade preponderante real. CNAE e CBO s\u00e3o provas dessa realidade, n\u00e3o o crit\u00e9rio em si.<\/div><div><br><\/div><div>O CNAE \u00e9 o melhor ponto de partida, porque \u00e9 a tradu\u00e7\u00e3o mais objetiva da atividade. A maioria das conven\u00e7\u00f5es traz, na cl\u00e1usula de abrang\u00eancia, a lista de CNAEs alcan\u00e7ados. Mas se o CNAE do cart\u00e3o estiver desatualizado ou for meramente formal, prevalece o que a empresa de fato faz.<\/div><div><br><\/div><div>O CBO n\u00e3o escolhe conven\u00e7\u00e3o nenhuma. Ele alimenta eSocial, CAGED e RAIS. Mas ele entrega o enquadramento para a fiscaliza\u00e7\u00e3o. Se voc\u00ea registra algu\u00e9m como 7823-05, motorista de caminh\u00e3o, numa \u00f3tica, est\u00e1 documentando oficialmente que existe trabalhador de categoria diferenciada naquela folha.<\/div><div><br><\/div><div>O inverso tamb\u00e9m n\u00e3o funciona. Chamar de \"auxiliar de entrega\" quem passa o dia inteiro dirigindo n\u00e3o resolve, porque vale o princ\u00edpio da primazia da realidade.<\/div><div><br><\/div><div>Cuidado com uma confus\u00e3o frequente: a preponder\u00e2ncia para fins sindicais (art. 581, \u00a72\u00ba da CLT, ligada ao objetivo final da empresa) \u00e9 diferente da preponder\u00e2ncia para fins de RAT\/SAT (art. 72 da IN RFB 2.110\/2022, que olha qual atividade ocupa o maior n\u00famero de segurados). S\u00e3o crit\u00e9rios distintos para finalidades distintas. Usar o racioc\u00ednio do RAT para definir sindicato \u00e9 erro comum e caro.<\/div><div><br><\/div><div>Cinco casos pr\u00e1ticos para fixar<\/div><div>Caso 1. A faxineira da escola particular Contratada direto pela escola. Segue a conven\u00e7\u00e3o dos trabalhadores em estabelecimentos de ensino, com direito a recesso escolar e ao piso da categoria. Asseio e conserva\u00e7\u00e3o n\u00e3o \u00e9 categoria diferenciada, ent\u00e3o n\u00e3o h\u00e1 exce\u00e7\u00e3o aqui. Se fosse terceirizada por empresa de limpeza, a resposta seria o oposto.<\/div><div><br><\/div><div>Caso 2. O cozinheiro do hospital Segue a conven\u00e7\u00e3o dos trabalhadores em estabelecimentos de sa\u00fade. Cozinheiro n\u00e3o tem estatuto profissional especial, logo entra na regra geral e recebe os mesmos direitos coletivos dos recepcionistas e enfermeiros daquele hospital.<\/div><div><br><\/div><div>Caso 3. O motorista da loja de material de constru\u00e7\u00e3o \u00c9 categoria diferenciada, sim. Mas antes de aplicar a CCT dos motoristas, abra o documento e verifique quem negociou do lado patronal. Se foi apenas o sindicato das transportadoras, a conven\u00e7\u00e3o n\u00e3o alcan\u00e7a a loja, e o empregado segue o com\u00e9rcio. Esse \u00e9 o teste da S\u00famula 374.<\/div><div><br><\/div><div>Caso 4. O analista de TI do banco Se ele \u00e9 empregado direto do banco, \u00e9 banc\u00e1rio. Mas se ele est\u00e1 numa empresa de processamento de dados do grupo, aplica-se a S\u00famula 239 do TST: ser\u00e1 banc\u00e1rio se a prestadora atender exclusivamente banco do mesmo grupo, e n\u00e3o ser\u00e1 se ela tamb\u00e9m atender empresas n\u00e3o banc\u00e1rias do grupo ou clientes de fora. O desfecho depende da carteira de clientes da prestadora.<\/div><div><br><\/div><div>E aten\u00e7\u00e3o a outra armadilha: mesmo reconhecido como banc\u00e1rio, a S\u00famula 117 do TST afasta a jornada de 6 horas para empregados de categoria diferenciada dentro de banco.<\/div><div><br><\/div><div>Caso 5. A loja de \u00f3tica com laborat\u00f3rio pr\u00f3prio Vendedores, caixa e gerente seguem o com\u00e9rcio. Mas se a \u00f3tica faz surfa\u00e7agem e montagem de lentes internamente, isso \u00e9 atividade industrial. Voc\u00ea pode estar diante de um estabelecimento misto, com risco real de enquadramento industrial para o pessoal da produ\u00e7\u00e3o, o que muda piso, jornada e possivelmente insalubridade. Vale avaliar se compensa segregar essa atividade em filial ou CNPJ pr\u00f3prio.<\/div><div><br><\/div><div>Roteiro de cinco passos para o escrit\u00f3rio<\/div><div>Identifique a atividade preponderante real do estabelecimento. N\u00e3o a lista de CNAEs secund\u00e1rios do cart\u00e3o CNPJ, nem o objeto social gen\u00e9rico do contrato social.<\/div><div><br><\/div><div>Localize o sindicato patronal da base territorial correta. O que vale \u00e9 o munic\u00edpio onde o servi\u00e7o \u00e9 prestado, n\u00e3o o da sede. Duas filiais da mesma rede, em cidades vizinhas, podem ter conven\u00e7\u00f5es diferentes.<\/div><div><br><\/div><div>Baixe a conven\u00e7\u00e3o no Sistema Mediador e leia a cl\u00e1usula de abrang\u00eancia. Confira se o seu CNAE ou a descri\u00e7\u00e3o da sua atividade est\u00e1 l\u00e1 dentro.<\/div><div><br><\/div><div>Separe os empregados de categoria diferenciada e aplique o teste da S\u00famula 374 em cada um: quem representou o lado patronal naquela negocia\u00e7\u00e3o?<\/div><div><br><\/div><div>Revise o CBO de cada fun\u00e7\u00e3o para que reflita o que a pessoa realmente faz. \u00c9 o CBO que vai sustentar a sua tese perante o auditor fiscal.<\/div><div><br><\/div><div>Fechando<\/div><div>O enquadramento sindical n\u00e3o \u00e9 burocracia. \u00c9 a base que define piso salarial, jornada, adicionais, benef\u00edcios, contribui\u00e7\u00f5es e at\u00e9 a validade das compensa\u00e7\u00f5es de jornada.<\/div><div><br><\/div><div>Errar aqui significa recolher contribui\u00e7\u00e3o para o sindicato errado, pagar piso menor do que o devido, ou pagar a mais sem necessidade nenhuma. E como a folha \u00e9 mensal, o erro se multiplica silenciosamente at\u00e9 algu\u00e9m reclamar.<\/div><div><br><\/div><div>Vale reservar uma hora por cliente para rodar esse roteiro. \u00c9 das revis\u00f5es com melhor retorno que um escrit\u00f3rio cont\u00e1bil pode fazer.<\/div><div><br><\/div><div>Conte\u00fado produzido para fins informativos. Cada caso concreto deve ser analisado considerando a conven\u00e7\u00e3o coletiva vigente na base territorial aplic\u00e1vel._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>16\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>15\/09\/2026 - <a data-fancybox data-src=\"#news12451\" href=\"javascript:;\" class=\"tool\" title=\"Riscos Psicossociais: o perigo que empresas ignoram na NR-1\">Riscos Psicossociais: o perigo que empresas ignora...<\/a><\/div> \n\t\t\t<div id=\"news12451\" 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>Riscos Psicossociais: o perigo que empresas ignoram na NR-1<\/h2><br \/><br \/>\n\t\t\t\t<p>Imagine a cena: um funcion\u00e1rio entra no banheiro durante o expediente, fecha a porta e come\u00e7a a chorar. Do lado de fora, a empresa continua funcionando normalmente: telefone tocando, clientes esperando, metas na planilha. Mas algu\u00e9m percebeu o que aconteceu? Algu\u00e9m perguntou por qu\u00ea?<div><br><\/div><div>\u00c9 justamente a\u00ed que come\u00e7a uma conversa que as empresas n\u00e3o podem mais ignorar.<\/div><div><br><\/div><div>Desde a entrada em vigor da nova reda\u00e7\u00e3o da NR-1 (Portaria MTP n\u00ba 673\/2021), em janeiro de 2022, a nova reda\u00e7\u00e3o do cap\u00edtulo 1.5 da NR-1 passou a incluir expressamente os fatores de riscos psicossociais relacionados ao trabalho no Gerenciamento de Riscos Ocupacionais.<\/div><div><br><\/div><div>E isso vai muito al\u00e9m de equipamentos de seguran\u00e7a ou documentos. Tamb\u00e9m \u00e9 preciso olhar para a forma como as pessoas s\u00e3o tratadas e como o trabalho \u00e9 organizado.<\/div><div><br><\/div><div>Sua empresa tem um \u201crei do grito\u201d? \u00c9 aquele gestor que acredita que autoridade \u00e9 sin\u00f4nimo de intimida\u00e7\u00e3o. Grita, humilha funcion\u00e1rio diante dos colegas, chama a equipe de incompetente, amea\u00e7a demitir por qualquer erro e acredita que \u201cpress\u00e3o faz produzir\u201d.<\/div><div><br><\/div><div>Ou trata os subordinados como se estivesse comandando um haras: ele manda, os outros obedecem.<\/div><div><br><\/div><div>Cobrar resultados faz parte da gest\u00e3o. Humilhar, intimidar ou criar um ambiente de medo, n\u00e3o.<\/div><div><br><\/div><div>Sobrecarga, falta de apoio, conflitos persistentes, ass\u00e9dio e formas inadequadas de gest\u00e3o podem contribuir para riscos psicossociais relacionados ao trabalho.<\/div><div><br><\/div><div>Na vida real, ningu\u00e9m deveria precisar suportar o insuport\u00e1vel<\/div><div>\u00c9 triste admitir, mas muitas pessoas sofrem dentro do trabalho e permanecem em sil\u00eancio porque precisam daquele emprego. Toleram gritos, humilha\u00e7\u00f5es, press\u00e3o excessiva e comportamentos abusivos porque t\u00eam contas para pagar e n\u00e3o podem simplesmente pedir demiss\u00e3o.<\/div><div><br><\/div><div>E \u00e9 justamente por isso que situa\u00e7\u00f5es como essas precisam ser discutidas.<\/div><div><br><\/div><div>Que os personagens que reproduzem esse tipo de comportamento na fic\u00e7\u00e3o sirvam como alerta sobre o que n\u00e3o deve ser feito na vida real. Afinal, ser Pilar ou Odete Roitman pode funcionar na televis\u00e3o, mas n\u00e3o no ambiente de trabalho.<\/div><div><br><\/div><div>O problema pode estar acontecendo sem aparecer na planilha<\/div><div>Os riscos psicossociais nem sempre s\u00e3o vis\u00edveis. Muitas vezes, os primeiros sinais aparecem no comportamento das pessoas.<\/div><div><br><\/div><div>S\u00e3o sinais que a empresa precisa aprender a enxergar.<\/div><div><br><\/div><div>\u201cMas minha empresa \u00e9 pequena. A NR-1 tamb\u00e9m vale para mim?\u201d<\/div><div><br><\/div><div>O tamanho da empresa n\u00e3o deve ser usado como desculpa para ignorar o ambiente de trabalho.<\/div><div><br><\/div><div>Existem regras espec\u00edficas e tratamentos diferenciados para determinados MEIs e micro e pequenas empresas, mas isso n\u00e3o significa que situa\u00e7\u00f5es de ass\u00e9dio, sobrecarga, conflitos ou outras condi\u00e7\u00f5es que afetem os trabalhadores possam ser simplesmente ignoradas.<\/div><div><br><\/div><div>Ali\u00e1s, em uma pequena empresa, o impacto pode ser ainda maior. Em uma equipe de dez pessoas, por exemplo, um \u00fanico gestor com comportamento abusivo pode contaminar todo o ambiente.<\/div><div><br><\/div><div>Enquanto algumas empresas ainda enxergam a NR-1 como burocracia, outras j\u00e1 est\u00e3o se antecipando: revisam processos, preparam lideran\u00e7as, criam canais de escuta e procuram identificar os riscos antes que eles se transformem em crises.<\/div><div><br><\/div><div>Preven\u00e7\u00e3o n\u00e3o \u00e9 apenas cumprir uma norma. \u00c9 fazer gest\u00e3o.<\/div><div><br><\/div><div>Antes de perguntar \u201cquanto custa se adequar?\u201d, talvez seja melhor perguntar: \u201cquanto custa n\u00e3o perceber?\u201d<\/div><div><br><\/div><div>Um problema ignorado pode resultar em afastamentos, conflitos, rotatividade, den\u00fancias, processos e danos \u00e0 reputa\u00e7\u00e3o da empresa.<\/div><div><br><\/div><div>A pergunta, portanto, n\u00e3o \u00e9 apenas se a documenta\u00e7\u00e3o est\u00e1 em dia.<\/div><div><br><\/div><div>\u00c9 outra: Se eu entrar hoje em todos os setores da minha empresa, o que vou encontrar?<\/div><div><br><\/div><div>Gestores preparados? Funcion\u00e1rios que se sentem seguros para falar?<\/div><div><br><\/div><div>Ou algu\u00e9m chorando no banheiro enquanto, do outro lado da porta, a empresa continua funcionando normalmente?<\/div><div><br><\/div><div>A NR-1 n\u00e3o come\u00e7a na fiscaliza\u00e7\u00e3o. Come\u00e7a quando a empresa decide enxergar o que acontece dentro dela._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>15\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Eduardo Marciano, gerente de departamento pessoal da King Contabilidade<\/em><\/p>\n\t\t\t<\/div><div>15\/09\/2026 - <a data-fancybox data-src=\"#news12452\" href=\"javascript:;\" class=\"tool\" title=\"Receita entrega c\u00e1lculo da CBS ao TCU, mas al\u00edquota para 2027 segue indefinida\">Receita entrega c\u00e1lculo da CBS ao TCU, mas al\u00edqu...<\/a><\/div> \n\t\t\t<div id=\"news12452\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Receita entrega c\u00e1lculo da CBS ao TCU, mas al\u00edquota para 2027 segue indefinida<\/h2><br \/><br \/>\n\t\t\t\t<p>A Receita Federal encaminhou nesta segunda-feira (14) ao Tribunal de Contas da Uni\u00e3o (TCU) o modelo de c\u00e1lculo que ser\u00e1 utilizado para definir a al\u00edquota de refer\u00eancia da Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) em 2027.<div><br><\/div><div>A entrega n\u00e3o cont\u00e9m, entretanto, uma estimativa pr\u00e9via do percentual que ser\u00e1 cobrado das empresas. A Receita informou que, neste momento, apresentou somente o modelo de c\u00e1lculo para que o TCU analise os dados, proponha a al\u00edquota e encaminhe o resultado ao Senado Federal.<\/div><div><br><\/div><div>Pelo cronograma estabelecido na legisla\u00e7\u00e3o da Reforma Tribut\u00e1ria, o TCU dever\u00e1 concluir os c\u00e1lculos e enviar a proposta ao Senado at\u00e9 30 de outubro de 2026. Caber\u00e1 aos senadores fixar a al\u00edquota de refer\u00eancia at\u00e9 15 de dezembro.<\/div><div><br><\/div><div>Caso a resolu\u00e7\u00e3o n\u00e3o seja aprovada dentro do prazo, a al\u00edquota calculada pelo TCU ser\u00e1 aplicada a partir de 1\u00ba de janeiro de 2027.<\/div><div><br><\/div><div>A defini\u00e7\u00e3o \u00e9 uma das etapas mais aguardadas da transi\u00e7\u00e3o da Reforma Tribut\u00e1ria, porque a CBS substituir\u00e1 definitivamente o PIS e a Cofins no pr\u00f3ximo ano e afetar\u00e1 a forma\u00e7\u00e3o dos pre\u00e7os, a apropria\u00e7\u00e3o de cr\u00e9ditos, os contratos e o fluxo de caixa das empresas.<\/div><div><br><\/div><div>Al\u00edquota ainda n\u00e3o foi divulgada<\/div><div>O envio realizado pela Receita n\u00e3o representa a divulga\u00e7\u00e3o da al\u00edquota da CBS para 2027.<\/div><div><br><\/div><div>O \u00f3rg\u00e3o apresentou ao TCU a metodologia, os dados e os par\u00e2metros necess\u00e1rios para a realiza\u00e7\u00e3o do c\u00e1lculo. O percentual resultante ainda depender\u00e1 da an\u00e1lise t\u00e9cnica do tribunal e da posterior delibera\u00e7\u00e3o do Senado.<\/div><div><br><\/div><div>Segundo informa\u00e7\u00f5es obtidas pela Folha de S.Paulo, a Receita afirmou que n\u00e3o possui, at\u00e9 o momento, uma estimativa pr\u00e9via da al\u00edquota.<\/div><div><br><\/div><div>Portanto, empresas e profissionais cont\u00e1beis ainda n\u00e3o devem tratar como definitivo nenhum percentual divulgado em estudos, proje\u00e7\u00f5es ou manifesta\u00e7\u00f5es anteriores sobre a CBS.<\/div><div><br><\/div><div>As estimativas j\u00e1 apresentadas para a al\u00edquota total do Imposto sobre Valor Agregado (IVA) consideram a soma da CBS, de compet\u00eancia federal, com o Imposto sobre Bens e Servi\u00e7os (IBS), administrado por estados e munic\u00edpios. Esses c\u00e1lculos n\u00e3o substituem a al\u00edquota de refer\u00eancia que ser\u00e1 definida de acordo com o procedimento previsto em lei.<\/div><div><br><\/div><div>Como ser\u00e1 definido o percentual<\/div><div>O processo de defini\u00e7\u00e3o da al\u00edquota envolve tr\u00eas etapas principais:<\/div><div><br><\/div><div>Etapa<span style=\"white-space:pre\">  <\/span>Respons\u00e1vel<span style=\"white-space:pre\">  <\/span>Prazo<\/div><div>Envio do modelo e dos dados para c\u00e1lculo<span style=\"white-space:pre\">  <\/span>Receita Federal<span style=\"white-space:pre\">  <\/span>14 de setembro<\/div><div>C\u00e1lculo e encaminhamento da al\u00edquota<span style=\"white-space:pre\">  <\/span>TCU<span style=\"white-space:pre\">  <\/span>At\u00e9 30 de outubro<\/div><div>Fixa\u00e7\u00e3o da al\u00edquota de refer\u00eancia<span style=\"white-space:pre\">  <\/span>Senado Federal<span style=\"white-space:pre\">  <\/span>At\u00e9 15 de dezembro<\/div><div>O TCU poder\u00e1 examinar os dados e solicitar ajustes na metodologia ou nos c\u00e1lculos antes de encaminhar o resultado ao Senado.<\/div><div><br><\/div><div>Depois da an\u00e1lise, o tribunal dever\u00e1 apresentar o percentual necess\u00e1rio para preservar a arrecada\u00e7\u00e3o da Uni\u00e3o durante a substitui\u00e7\u00e3o dos tributos atuais pela CBS.<\/div><div><br><\/div><div>O Senado poder\u00e1, ent\u00e3o, estabelecer a al\u00edquota por meio de resolu\u00e7\u00e3o. Se a decis\u00e3o n\u00e3o ocorrer dentro do prazo legal, ser\u00e1 adotado o percentual calculado pelo TCU.<\/div><div><br><\/div><div>C\u00e1lculo busca preservar a arrecada\u00e7\u00e3o<\/div><div>A al\u00edquota de refer\u00eancia ser\u00e1 calculada para manter a arrecada\u00e7\u00e3o da Uni\u00e3o durante a transi\u00e7\u00e3o para o novo sistema tribut\u00e1rio.<\/div><div><br><\/div><div>O c\u00e1lculo deve considerar:<\/div><div><br><\/div><div>a arrecada\u00e7\u00e3o projetada da CBS segundo as regras do novo modelo;<\/div><div>os dados dos anos-base de 2024 e 2025;<\/div><div>a m\u00e9dia da receita de refer\u00eancia obtida pela Uni\u00e3o entre 2012 e 2021;<\/div><div>os tributos que ser\u00e3o extintos ou ter\u00e3o a arrecada\u00e7\u00e3o substitu\u00edda;<\/div><div>os regimes diferenciados, redu\u00e7\u00f5es de al\u00edquota e hip\u00f3teses de al\u00edquota zero;<\/div><div>os cr\u00e9ditos apropriados pelos contribuintes;<\/div><div>as regras espec\u00edficas previstas na legisla\u00e7\u00e3o.<\/div><div>A finalidade \u00e9 encontrar um percentual capaz de substituir a arrecada\u00e7\u00e3o dos tributos atuais sem provocar aumento ou redu\u00e7\u00e3o estrutural da carga tribut\u00e1ria federal sobre o consumo.<\/div><div><br><\/div><div>O valor n\u00e3o ser\u00e1 determinado apenas pela soma das al\u00edquotas atuais do PIS e da Cofins. O novo sistema possui uma base de incid\u00eancia mais ampla, cr\u00e9dito financeiro, regimes espec\u00edficos e tratamentos diferenciados que interferem no c\u00e1lculo.<\/div><div><br><\/div><div>Quais tributos ser\u00e3o substitu\u00eddos<\/div><div>A CBS foi institu\u00edda pela Lei Complementar n\u00ba 214\/2025 e integra o novo modelo de tributa\u00e7\u00e3o do consumo ao lado do IBS e do Imposto Seletivo.<\/div><div><br><\/div><div>A partir de 2027, a contribui\u00e7\u00e3o substituir\u00e1:<\/div><div><br><\/div><div>o Programa de Integra\u00e7\u00e3o Social (PIS);<\/div><div>a Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social (Cofins).<\/div><div>A transi\u00e7\u00e3o tamb\u00e9m envolve a redu\u00e7\u00e3o a zero das al\u00edquotas do Imposto sobre Produtos Industrializados (IPI) para a maior parte dos produtos, preservado o tratamento dos itens relacionados \u00e0 Zona Franca de Manaus, al\u00e9m das mudan\u00e7as aplic\u00e1veis ao IOF incidente sobre determinadas opera\u00e7\u00f5es de seguro.<\/div><div><br><\/div><div>Em 2026, a CBS possui car\u00e1ter de teste e foi estabelecida com al\u00edquota de 0,9%, acompanhada da redu\u00e7\u00e3o das contribui\u00e7\u00f5es atuais. Essa al\u00edquota experimental n\u00e3o corresponde ao percentual que ser\u00e1 aplicado em 2027.<\/div><div><br><\/div><div>No pr\u00f3ximo ano, o PIS e a Cofins ser\u00e3o extintos e a CBS passar\u00e1 a operar efetivamente com a al\u00edquota de refer\u00eancia que ainda ser\u00e1 definida.<\/div><div><br><\/div><div>Al\u00edquota poder\u00e1 entrar em vigor imediatamente em janeiro<\/div><div>A al\u00edquota aprovada para a CBS poder\u00e1 ser aplicada a partir de 1\u00ba de janeiro de 2027 sem necessidade de aguardar o prazo de 90 dias normalmente exigido para o aumento de determinadas contribui\u00e7\u00f5es.<\/div><div><br><\/div><div>A regra busca permitir que o percentual seja definido no final de 2026 e produza efeitos no in\u00edcio do exerc\u00edcio seguinte, acompanhando a extin\u00e7\u00e3o do PIS e da Cofins.<\/div><div><br><\/div><div>Assim, mesmo que a resolu\u00e7\u00e3o do Senado seja publicada pr\u00f3ximo ao dia 15 de dezembro, a cobran\u00e7a poder\u00e1 come\u00e7ar em janeiro.<\/div><div><br><\/div><div>O intervalo reduzido entre a defini\u00e7\u00e3o do percentual e o in\u00edcio de sua aplica\u00e7\u00e3o pode dificultar os ajustes finais de pre\u00e7os, contratos e sistemas. Por isso, as empresas n\u00e3o devem aguardar a divulga\u00e7\u00e3o da al\u00edquota para iniciar a prepara\u00e7\u00e3o operacional.<\/div><div><br><\/div><div>Percentual de 2027 n\u00e3o ser\u00e1 necessariamente permanente<\/div><div>A al\u00edquota estabelecida para 2027 poder\u00e1 ser revista nos anos seguintes.<\/div><div><br><\/div><div>Com o funcionamento efetivo da CBS, os c\u00e1lculos passar\u00e3o a considerar dados reais de arrecada\u00e7\u00e3o, aproveitamento de cr\u00e9ditos, devolu\u00e7\u00f5es, regimes diferenciados e comportamento da base tribut\u00e1vel.<\/div><div><br><\/div><div>O TCU dever\u00e1 recalcular periodicamente a al\u00edquota de refer\u00eancia para preservar a neutralidade da arrecada\u00e7\u00e3o e evitar que a implanta\u00e7\u00e3o da Reforma Tribut\u00e1ria resulte em aumento de carga apenas por diferen\u00e7as entre as estimativas e os valores efetivamente arrecadados.<\/div><div><br><\/div><div>Isso significa que o percentual inicial poder\u00e1 ser ajustado conforme os resultados observados durante a transi\u00e7\u00e3o.<\/div><div><br><\/div><div>O que muda para as empresas<\/div><div>A aus\u00eancia de uma al\u00edquota definitiva ainda limita proje\u00e7\u00f5es mais precisas para 2027, mas n\u00e3o impede a prepara\u00e7\u00e3o das empresas.<\/div><div><br><\/div><div>Os contribuintes j\u00e1 podem analisar:<\/div><div><br><\/div><div>quais receitas estar\u00e3o sujeitas \u00e0 al\u00edquota padr\u00e3o;<\/div><div>quais opera\u00e7\u00f5es ter\u00e3o redu\u00e7\u00e3o, al\u00edquota zero, isen\u00e7\u00e3o ou regime espec\u00edfico;<\/div><div>quais aquisi\u00e7\u00f5es permitir\u00e3o apropria\u00e7\u00e3o de cr\u00e9ditos;<\/div><div>como os cr\u00e9ditos afetar\u00e3o o custo efetivo da CBS;<\/div><div>quais contratos possuem cl\u00e1usulas tribut\u00e1rias;<\/div><div>como ser\u00e1 feita a forma\u00e7\u00e3o dos pre\u00e7os;<\/div><div>quais cadastros de produtos e servi\u00e7os precisam ser revisados;<\/div><div>como os sistemas tratar\u00e3o a substitui\u00e7\u00e3o do PIS e da Cofins;<\/div><div>quais impactos poder\u00e3o ocorrer no capital de giro;<\/div><div>como fornecedores e clientes est\u00e3o se preparando para a transi\u00e7\u00e3o.<\/div><div>A al\u00edquota nominal, isoladamente, n\u00e3o revela o impacto total da CBS para cada empresa. O efeito depender\u00e1 da cadeia de fornecimento, da possibilidade de aproveitamento de cr\u00e9ditos, dos regimes aplic\u00e1veis \u00e0s opera\u00e7\u00f5es e da capacidade de repassar o tributo aos pre\u00e7os.<\/div><div><br><\/div><div>Contadores devem trabalhar com cen\u00e1rios<\/div><div>At\u00e9 que o percentual oficial seja divulgado, proje\u00e7\u00f5es financeiras devem deixar claro que utilizam hip\u00f3teses e n\u00e3o uma al\u00edquota definitiva.<\/div><div><br><\/div><div>Os contadores podem preparar diferentes cen\u00e1rios para avaliar:<\/div><div><br><\/div><div>varia\u00e7\u00f5es no custo tribut\u00e1rio;<\/div><div>impacto sobre pre\u00e7os e margens;<\/div><div>gera\u00e7\u00e3o e utiliza\u00e7\u00e3o de cr\u00e9ditos;<\/div><div>repercuss\u00f5es no fluxo de caixa;<\/div><div>necessidade de renegocia\u00e7\u00e3o contratual;<\/div><div>mudan\u00e7as na escolha de fornecedores;<\/div><div>efeitos dos regimes diferenciados;<\/div><div>adapta\u00e7\u00f5es necess\u00e1rias nos sistemas.<\/div><div>Tamb\u00e9m \u00e9 importante evitar a compara\u00e7\u00e3o direta entre a futura al\u00edquota da CBS e as al\u00edquotas nominais atuais do PIS e da Cofins. A base de incid\u00eancia e o sistema de cr\u00e9ditos ser\u00e3o diferentes, o que exige an\u00e1lise individualizada da opera\u00e7\u00e3o.<\/div><div><br><\/div><div>Pr\u00f3ximas etapas<\/div><div>A entrega do modelo pela Receita abre a fase de an\u00e1lise do TCU. O tribunal ter\u00e1 at\u00e9 30 de outubro para concluir os c\u00e1lculos e encaminhar a proposta ao Senado.<\/div><div><br><\/div><div>A defini\u00e7\u00e3o dever\u00e1 seguir o seguinte cronograma:<\/div><div><br><\/div><div>14 de setembro: Receita envia o modelo de c\u00e1lculo ao TCU;<\/div><div>at\u00e9 30 de outubro: TCU analisa os dados e apresenta a al\u00edquota;<\/div><div>at\u00e9 15 de dezembro: Senado fixa o percentual;<\/div><div>1\u00ba de janeiro de 2027: al\u00edquota passa a ser aplicada.<\/div><div>At\u00e9 a conclus\u00e3o desse processo, a CBS de 2027 permanece sem percentual oficial definido. Para empresas e escrit\u00f3rios cont\u00e1beis, o per\u00edodo deve ser utilizado para organizar dados, revisar opera\u00e7\u00f5es e construir cen\u00e1rios, sem apresentar proje\u00e7\u00f5es preliminares como valores confirmados._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>15\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>14\/09\/2026 - <a data-fancybox data-src=\"#news12447\" href=\"javascript:;\" class=\"tool\" title=\"13\u00ba sal\u00e1rio 2026: confira os prazos, o c\u00e1lculo e as regras para quem j\u00e1 recebeu o adiantamento\">13\u00ba sal\u00e1rio 2026: confira os prazos, o c\u00e1lculo ...<\/a><\/div> \n\t\t\t<div id=\"news12447\" 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>13\u00ba sal\u00e1rio 2026: confira os prazos, o c\u00e1lculo e as regras para quem j\u00e1 recebeu o adiantamento<\/h2><br \/><br \/>\n\t\t\t\t<p>Com a aproxima\u00e7\u00e3o do \u00faltimo trimestre de 2026, empresas e profissionais de Departamento Pessoal precisam iniciar a prepara\u00e7\u00e3o para o pagamento do 13\u00ba sal\u00e1rio. Al\u00e9m de conferir os prazos, ser\u00e1 necess\u00e1rio revisar remunera\u00e7\u00f5es vari\u00e1veis, admiss\u00f5es realizadas durante o ano, afastamentos e valores j\u00e1 antecipados aos empregados.<div><br><\/div><div>Em 2026, a primeira parcela deve ser paga at\u00e9 30 de novembro, uma segunda-feira. A segunda parcela tem prazo legal at\u00e9 20 de dezembro, que cair\u00e1 em um domingo. Por isso, as empresas devem programar o pagamento para o dia \u00fatil anterior, 18 de dezembro, evitando que o valor seja disponibilizado ap\u00f3s o limite legal.<\/div><div><br><\/div><div>Empregados que receberam o adiantamento durante as f\u00e9rias n\u00e3o ter\u00e3o uma nova primeira parcela em novembro. O valor ser\u00e1 deduzido do 13\u00ba devido no fim do ano, mas ainda poder\u00e1 haver diferen\u00e7a a pagar em raz\u00e3o de reajuste salarial, remunera\u00e7\u00e3o vari\u00e1vel ou mudan\u00e7a na quantidade de meses considerados.<\/div><div><br><\/div><div>As regras est\u00e3o previstas nas leisn\u00ba 4.090\/1962 en\u00ba 4.749\/1965, al\u00e9m doDecreto n\u00ba 10.854\/2021.<\/div><div><br><\/div><div>Calend\u00e1rio do 13\u00ba sal\u00e1rio de 2026<\/div><div>Confira as principais datas que empresas, empregados e profissionais da contabilidade devem acompanhar:<\/div><div><br><\/div><div>Etapa<span style=\"white-space:pre\">  <\/span>Prazo em 2026<span style=\"white-space:pre\">  <\/span>O que deve ser feito<\/div><div>Primeira parcela<span style=\"white-space:pre\">  <\/span>At\u00e9 30 de novembro<span style=\"white-space:pre\">  <\/span>Pagamento do adiantamento para quem ainda n\u00e3o o recebeu<\/div><div>Segunda parcela<span style=\"white-space:pre\">  <\/span>At\u00e9 18 de dezembro<span style=\"white-space:pre\">  <\/span>Pagamento do saldo, considerando que o dia 20 cair\u00e1 em um domingo<\/div><div>Eventos anuais do eSocial<span style=\"white-space:pre\">  <\/span>Conforme o prazo aplic\u00e1vel ao fechamento anual<span style=\"white-space:pre\">  <\/span>Informa\u00e7\u00e3o da folha do 13\u00ba e dos respectivos descontos<\/div><div>Ajuste das parcelas vari\u00e1veis<span style=\"white-space:pre\">  <\/span>At\u00e9 10 de janeiro de 2027<span style=\"white-space:pre\">  <\/span>Rec\u00e1lculo ap\u00f3s a inclus\u00e3o das verbas vari\u00e1veis de dezembro<\/div><div>Encargos<span style=\"white-space:pre\">  <\/span>Conforme os vencimentos previdenci\u00e1rios, fiscais e do FGTS<span style=\"white-space:pre\">  <\/span>Recolhimento com base nas informa\u00e7\u00f5es transmitidas aos sistemas oficiais<\/div><div>Conven\u00e7\u00f5es e acordos coletivos podem estabelecer condi\u00e7\u00f5es mais favor\u00e1veis ou procedimentos espec\u00edficos. Por isso, a empresa tamb\u00e9m deve consultar o instrumento coletivo aplic\u00e1vel \u00e0 categoria.<\/div><div><br><\/div><div>Quem tem direito ao 13\u00ba sal\u00e1rio<\/div><div>O 13\u00ba sal\u00e1rio, tamb\u00e9m chamado de gratifica\u00e7\u00e3o natalina, \u00e9 devido aos empregados urbanos, rurais e dom\u00e9sticos, al\u00e9m dos trabalhadores avulsos.<\/div><div><br><\/div><div>O benef\u00edcio corresponde a 1\/12 da remunera\u00e7\u00e3o devida em dezembro para cada m\u00eas de servi\u00e7o no ano.<\/div><div><br><\/div><div>Para que um m\u00eas seja considerado no c\u00e1lculo, o empregado deve ter trabalhado pelo menos 15 dias naquele m\u00eas. Uma fra\u00e7\u00e3o igual ou superior a 15 dias \u00e9 contabilizada como m\u00eas completo.<\/div><div><br><\/div><div>Quem trabalhou durante todo o ano ter\u00e1 direito, em regra, a 12\/12 da remunera\u00e7\u00e3o. O empregado admitido no decorrer de 2026 receber\u00e1 o valor proporcional aos meses que cumprirem o requisito.<\/div><div><br><\/div><div>Como calcular o 13\u00ba sal\u00e1rio<\/div><div>O c\u00e1lculo b\u00e1sico utiliza a seguinte f\u00f3rmula:<\/div><div><br><\/div><div>Remunera\u00e7\u00e3o de dezembro \u00f7 12 \u00d7 n\u00famero de meses computados no ano<\/div><div><br><\/div><div>Considere um empregado com remunera\u00e7\u00e3o fixa de R$ 3.600 que tenha trabalhado durante todo o ano:<\/div><div><br><\/div><div>R$ 3.600 \u00f7 12 \u00d7 12 = R$ 3.600<\/div><div><br><\/div><div>O valor bruto do 13\u00ba ser\u00e1 de R$ 3.600. Se o trabalhador j\u00e1 tiver recebido R$ 1.800 como primeira parcela, o adiantamento ser\u00e1 descontado na apura\u00e7\u00e3o final. Sobre o valor total tamb\u00e9m ser\u00e3o calculados os descontos aplic\u00e1veis, como contribui\u00e7\u00e3o previdenci\u00e1ria e Imposto de Renda, quando houver.<\/div><div><br><\/div><div>A segunda parcela, portanto, n\u00e3o corresponde necessariamente \u00e0 metade exata do sal\u00e1rio. Ela representa o saldo ap\u00f3s o adiantamento e os descontos.<\/div><div><br><\/div><div>Contratados durante o ano recebem valor proporcional<\/div><div>O empregado admitido durante 2026 ter\u00e1 direito ao 13\u00ba proporcional. Cada m\u00eas com pelo menos 15 dias de servi\u00e7o representa 1\/12.<\/div><div><br><\/div><div>Considere um empregado admitido em 10 de julho, com remunera\u00e7\u00e3o de R$ 3.000 em dezembro. Como trabalhou pelo menos 15 dias em julho, esse m\u00eas entra no c\u00e1lculo. Permanecendo empregado at\u00e9 dezembro, ter\u00e1 direito a seis meses:<\/div><div><br><\/div><div>R$ 3.000 \u00f7 12 \u00d7 6 = R$ 1.500<\/div><div><br><\/div><div>O 13\u00ba bruto ser\u00e1 de R$ 1.500.<\/div><div><br><\/div><div>Se a admiss\u00e3o tivesse ocorrido em 20 de julho, o empregado n\u00e3o completaria 15 dias de servi\u00e7o naquele m\u00eas. Nesse caso, seriam considerados apenas agosto, setembro, outubro, novembro e dezembro:<\/div><div><br><\/div><div>R$ 3.000 \u00f7 12 \u00d7 5 = R$ 1.250<\/div><div><br><\/div><div>A contagem deve ser feita m\u00eas a m\u00eas, considerando os dias que efetivamente geram direito \u00e0 gratifica\u00e7\u00e3o.<\/div><div><br><\/div><div>Como funciona a primeira parcela<\/div><div>A primeira parcela possui natureza de adiantamento e deve ser paga entre fevereiro e novembro. O limite para os trabalhadores que ainda n\u00e3o receberam o valor \u00e9 30 de novembro.<\/div><div><br><\/div><div>De acordo com a legisla\u00e7\u00e3o, o adiantamento corresponde, em regra, \u00e0 metade do sal\u00e1rio recebido no m\u00eas anterior ao pagamento.<\/div><div><br><\/div><div>A empresa n\u00e3o precisa pagar a primeira parcela a todos os empregados no mesmo m\u00eas. Parte dos trabalhadores pode receb\u00ea-la durante as f\u00e9rias e os demais em novembro, desde que os prazos legais e as solicita\u00e7\u00f5es apresentadas sejam respeitados.<\/div><div><br><\/div><div>Para empregados admitidos durante o ano ou que n\u00e3o tenham permanecido \u00e0 disposi\u00e7\u00e3o do empregador durante todos os meses, o adiantamento deve observar a proporcionalidade do per\u00edodo comput\u00e1vel.<\/div><div><br><\/div><div>Quem j\u00e1 recebeu o 13\u00ba nas f\u00e9rias receber\u00e1 novamente?<\/div><div>O empregado que recebeu o adiantamento do 13\u00ba por ocasi\u00e3o das f\u00e9rias n\u00e3o deve receber uma nova primeira parcela em novembro. O pagamento realizado anteriormente j\u00e1 corresponde ao adiantamento previsto na legisla\u00e7\u00e3o.<\/div><div><br><\/div><div>Isso n\u00e3o significa, por\u00e9m, que o 13\u00ba esteja integralmente quitado. No fim do ano, o empregador deve calcular o valor efetivamente devido e descontar a quantia antecipada.<\/div><div><br><\/div><div>Ainda poder\u00e1 existir saldo quando houver:<\/div><div><br><\/div><div>reajuste salarial depois das f\u00e9rias;<\/div><div>promo\u00e7\u00e3o ou altera\u00e7\u00e3o contratual;<\/div><div>pagamento habitual de comiss\u00f5es;<\/div><div>realiza\u00e7\u00e3o de horas extras;<\/div><div>incid\u00eancia de adicional noturno;<\/div><div>pagamento de adicional de insalubridade ou periculosidade;<\/div><div>mudan\u00e7a na quantidade de meses computados;<\/div><div>outras parcelas de natureza salarial.<\/div><div>Se o empregado recebeu R$ 1.500 nas f\u00e9rias, mas a apura\u00e7\u00e3o final indicar um 13\u00ba bruto de R$ 3.400, o valor antecipado ser\u00e1 compensado. Os descontos legais ser\u00e3o aplicados na etapa pr\u00f3pria, e o saldo l\u00edquido ser\u00e1 pago at\u00e9 o prazo da segunda parcela.<\/div><div><br><\/div><div>O Departamento Pessoal deve manter o adiantamento identificado na folha para evitar duplicidade em novembro e assegurar sua correta compensa\u00e7\u00e3o em dezembro.<\/div><div><br><\/div><div>Pedido de adiantamento nas f\u00e9rias deve ser feito em janeiro<\/div><div>O empregado tem direito ao pagamento do adiantamento juntamente com as f\u00e9rias quando apresenta o pedido no m\u00eas de janeiro do ano correspondente.<\/div><div><br><\/div><div>A solicita\u00e7\u00e3o realizada depois de janeiro pode ser aceita pelo empregador, mas o pagamento deixa de ser uma obriga\u00e7\u00e3o legal vinculada ao pedido do empregado. Nesse caso, depender\u00e1 da pol\u00edtica da empresa, de negocia\u00e7\u00e3o ou de previs\u00e3o em norma coletiva.<\/div><div><br><\/div><div>Para o 13\u00ba de 2026, o direito ao adiantamento obrigat\u00f3rio nas f\u00e9rias dependia de requerimento apresentado em janeiro de 2026.<\/div><div><br><\/div><div>Quem n\u00e3o fez o pedido dentro desse per\u00edodo n\u00e3o pode exigir posteriormente que o empregador vincule a primeira parcela \u00e0s f\u00e9rias. De todo modo, a empresa continua obrigada a pagar o adiantamento at\u00e9 30 de novembro.<\/div><div><br><\/div><div>Empresa pode pagar o 13\u00ba em parcela \u00fanica?<\/div><div>A legisla\u00e7\u00e3o determina o pagamento de um adiantamento entre fevereiro e novembro e a quita\u00e7\u00e3o do saldo at\u00e9 20 de dezembro.<\/div><div><br><\/div><div>Quando a empresa opta por realizar um \u00fanico pagamento, a pr\u00e1tica mais segura \u00e9 quitar integralmente o 13\u00ba at\u00e9 30 de novembro, prazo m\u00e1ximo da primeira parcela. Deixar todo o pagamento para dezembro desrespeita o prazo previsto para o adiantamento.<\/div><div><br><\/div><div>A empresa tamb\u00e9m precisa verificar se a conven\u00e7\u00e3o ou o acordo coletivo estabelece forma ou data diferente mais favor\u00e1vel ao trabalhador.<\/div><div><br><\/div><div>Segunda parcela ser\u00e1 antecipada em 2026<\/div><div>A segunda parcela deve ser paga at\u00e9 20 de dezembro. Em 2026, essa data cair\u00e1 em um domingo.<\/div><div><br><\/div><div>Como o valor precisa estar dispon\u00edvel ao empregado dentro do prazo legal, as empresas devem antecipar o pagamento para sexta-feira, 18 de dezembro.<\/div><div><br><\/div><div>O saldo considera:<\/div><div><br><\/div><div>valor total bruto do 13\u00ba;<\/div><div>primeira parcela paga em novembro ou durante as f\u00e9rias;<\/div><div>contribui\u00e7\u00e3o previdenci\u00e1ria;<\/div><div>Imposto de Renda Retido na Fonte, quando devido;<\/div><div>outros descontos legalmente admitidos.<\/div><div>Empresas que utilizam processamento banc\u00e1rio devem observar o tempo necess\u00e1rio para que o cr\u00e9dito esteja efetivamente dispon\u00edvel ao trabalhador at\u00e9 o prazo.<\/div><div><br><\/div><div>Qual remunera\u00e7\u00e3o entra no c\u00e1lculo<\/div><div>Para empregados com sal\u00e1rio fixo, o valor final tem como base a remunera\u00e7\u00e3o devida em dezembro, e n\u00e3o necessariamente o sal\u00e1rio utilizado no c\u00e1lculo da primeira parcela.<\/div><div><br><\/div><div>Por isso, um reajuste concedido depois do adiantamento pode aumentar o saldo da segunda parcela.<\/div><div><br><\/div><div>Al\u00e9m do sal\u00e1rio contratual, podem integrar a base as parcelas de natureza salarial, conforme a situa\u00e7\u00e3o do empregado, como:<\/div><div><br><\/div><div>horas extras habituais;<\/div><div>comiss\u00f5es;<\/div><div>adicionais noturnos;<\/div><div>adicional de insalubridade;<\/div><div>adicional de periculosidade;<\/div><div>gratifica\u00e7\u00f5es salariais;<\/div><div>outras verbas que componham a remunera\u00e7\u00e3o.<\/div><div>Verbas indenizat\u00f3rias n\u00e3o integram automaticamente a base. O enquadramento deve considerar a natureza jur\u00eddica da parcela, a legisla\u00e7\u00e3o e os instrumentos coletivos.<\/div><div><br><\/div><div>Como calcular o 13\u00ba com comiss\u00f5es e verbas vari\u00e1veis<\/div><div>Para empregados que recebem remunera\u00e7\u00e3o vari\u00e1vel, o c\u00e1lculo exige a apura\u00e7\u00e3o das m\u00e9dias.<\/div><div><br><\/div><div>O Decreto n\u00ba 10.854\/2021 determina que o valor devido no fim do ano seja calculado, inicialmente, com base nas parcelas vari\u00e1veis dos meses trabalhados at\u00e9 novembro. Se houver sal\u00e1rio fixo, essa parte ser\u00e1 somada \u00e0 m\u00e9dia vari\u00e1vel.<\/div><div><br><\/div><div>Depois de conhecida a remunera\u00e7\u00e3o vari\u00e1vel de dezembro, o c\u00e1lculo deve ser revisto. A diferen\u00e7a deve ser paga ou compensada at\u00e9 10 de janeiro de 2027.<\/div><div><br><\/div><div>Essa revis\u00e3o alcan\u00e7a situa\u00e7\u00f5es como:<\/div><div><br><\/div><div>comiss\u00f5es apuradas em dezembro;<\/div><div>horas extras realizadas no \u00faltimo m\u00eas do ano;<\/div><div>adicional noturno vari\u00e1vel;<\/div><div>remunera\u00e7\u00e3o por produ\u00e7\u00e3o;<\/div><div>outras parcelas cuja apura\u00e7\u00e3o somente seja conclu\u00edda ap\u00f3s o pagamento da segunda parcela.<\/div><div>A regra evita que o trabalhador perca valores porque a segunda parcela foi paga antes do encerramento completo da folha de dezembro.<\/div><div><br><\/div><div>A conven\u00e7\u00e3o coletiva deve ser consultada porque pode estabelecer crit\u00e9rio pr\u00f3prio de m\u00e9dia, como quantidade determinada de meses, inclus\u00e3o de reflexos ou forma espec\u00edfica de apura\u00e7\u00e3o.<\/div><div><br><\/div><div>Primeira parcela geralmente \u00e9 paga sem descontos<\/div><div>Na primeira parcela, em regra, n\u00e3o s\u00e3o descontados a contribui\u00e7\u00e3o previdenci\u00e1ria nem o Imposto de Renda.<\/div><div><br><\/div><div>Esses descontos s\u00e3o calculados na apura\u00e7\u00e3o da gratifica\u00e7\u00e3o e aparecem, normalmente, na segunda parcela. Por essa raz\u00e3o, o segundo pagamento costuma ser menor do que o primeiro, mesmo quando o sal\u00e1rio n\u00e3o sofreu altera\u00e7\u00e3o.<\/div><div><br><\/div><div>A contribui\u00e7\u00e3o previdenci\u00e1ria \u00e9 apurada separadamente sobre o 13\u00ba, de acordo com as faixas e regras vigentes. O Imposto de Renda tamb\u00e9m possui tributa\u00e7\u00e3o pr\u00f3pria para a gratifica\u00e7\u00e3o natalina, separada dos demais rendimentos do m\u00eas.<\/div><div><br><\/div><div>O c\u00e1lculo deve considerar as dedu\u00e7\u00f5es legalmente admitidas e as tabelas vigentes na data correspondente.<\/div><div><br><\/div><div>FGTS incide sobre o 13\u00ba<\/div><div>O FGTS incide sobre os valores do 13\u00ba sal\u00e1rio.<\/div><div><br><\/div><div>O dep\u00f3sito deve acompanhar as parcelas pagas e os respectivos vencimentos aplic\u00e1veis no FGTS Digital. Isso exige que a empresa informe corretamente o adiantamento no m\u00eas em que ele ocorreu e a parcela final na folha anual.<\/div><div><br><\/div><div>Quem antecipou o 13\u00ba durante as f\u00e9rias tamb\u00e9m deve verificar se o valor foi corretamente informado e considerado no recolhimento do FGTS da compet\u00eancia correspondente.<\/div><div><br><\/div><div>O controle deve separar:<\/div><div><br><\/div><div>adiantamento do 13\u00ba;<\/div><div>remunera\u00e7\u00e3o mensal;<\/div><div>valor final da gratifica\u00e7\u00e3o;<\/div><div>diferen\u00e7as decorrentes de m\u00e9dias;<\/div><div>dep\u00f3sitos de FGTS;<\/div><div>contribui\u00e7\u00f5es previdenci\u00e1rias;<\/div><div>reten\u00e7\u00e3o de Imposto de Renda.<\/div><div>Faltas podem reduzir o 13\u00ba?<\/div><div>Faltas legais e justificadas n\u00e3o reduzem os meses considerados para o c\u00e1lculo do 13\u00ba.<\/div><div><br><\/div><div>As faltas injustificadas podem afetar o benef\u00edcio quando fizerem com que o empregado n\u00e3o alcance 15 dias de servi\u00e7o comput\u00e1veis em determinado m\u00eas. N\u00e3o basta existir uma falta isolada: \u00e9 necess\u00e1rio verificar se, naquele m\u00eas, permaneceu o m\u00ednimo necess\u00e1rio para gerar 1\/12.<\/div><div><br><\/div><div>A an\u00e1lise deve ser mensal. Se o empregado completar pelo menos 15 dias considerados como trabalhados, mant\u00e9m o avo referente \u00e0quele m\u00eas.<\/div><div><br><\/div><div>Como ficam os afastamentos por doen\u00e7a<\/div><div>Nos afastamentos por incapacidade tempor\u00e1ria, a empresa e o INSS podem ser respons\u00e1veis por partes diferentes da gratifica\u00e7\u00e3o.<\/div><div><br><\/div><div>Durante o per\u00edodo inicial do afastamento suportado pelo empregador, os dias s\u00e3o considerados na apura\u00e7\u00e3o realizada pela empresa. Quando o empregado passa a receber benef\u00edcio previdenci\u00e1rio, o INSS paga o abono anual proporcional ao per\u00edodo de benef\u00edcio.<\/div><div><br><\/div><div>O Departamento Pessoal deve separar:<\/div><div><br><\/div><div>meses ou fra\u00e7\u00f5es de responsabilidade da empresa;<\/div><div>per\u00edodo coberto pelo benef\u00edcio previdenci\u00e1rio;<\/div><div>valores j\u00e1 antecipados;<\/div><div>avos que permanecem devidos pelo empregador;<\/div><div>informa\u00e7\u00f5es de retorno do empregado.<\/div><div>O c\u00e1lculo depende das datas do afastamento e do retorno. N\u00e3o \u00e9 correto excluir automaticamente todo o m\u00eas em que houve afastamento nem atribuir \u00e0 empresa o per\u00edodo integral pago pelo INSS.<\/div><div><br><\/div><div>Acidente de trabalho exige an\u00e1lise espec\u00edfica<\/div><div>No afastamento decorrente de acidente de trabalho, o empregado recebe o abono anual correspondente ao per\u00edodo do benef\u00edcio previdenci\u00e1rio.<\/div><div><br><\/div><div>Al\u00e9m disso, a empresa deve verificar os efeitos trabalhistas aplic\u00e1veis e a jurisprud\u00eancia relacionada \u00e0 preserva\u00e7\u00e3o do valor integral da gratifica\u00e7\u00e3o. O tratamento n\u00e3o deve ser igualado automaticamente ao afastamento previdenci\u00e1rio comum.<\/div><div><br><\/div><div>Como pode haver diferen\u00e7a entre o abono pago pelo INSS e o valor da remunera\u00e7\u00e3o contratual, o caso exige an\u00e1lise individual das datas e das parcelas envolvidas.<\/div><div><br><\/div><div>Sal\u00e1rio-maternidade entra no c\u00e1lculo<\/div><div>O afastamento por licen\u00e7a-maternidade n\u00e3o retira o direito aos avos do 13\u00ba.<\/div><div><br><\/div><div>A gratifica\u00e7\u00e3o correspondente ao per\u00edodo deve ser apurada considerando as regras do sal\u00e1rio-maternidade e os procedimentos de compensa\u00e7\u00e3o previdenci\u00e1ria aplic\u00e1veis ao empregador.<\/div><div><br><\/div><div>A empresa deve manter corretamente os eventos do afastamento e da remunera\u00e7\u00e3o no eSocial para que os valores sejam tratados de forma adequada na folha e nas obriga\u00e7\u00f5es previdenci\u00e1rias.<\/div><div><br><\/div><div>Rescis\u00e3o antes de dezembro<\/div><div>Na extin\u00e7\u00e3o do contrato de trabalho, o empregado tem direito ao 13\u00ba proporcional, exceto, em regra, na dispensa por justa causa.<\/div><div><br><\/div><div>O valor \u00e9 calculado sobre a remunera\u00e7\u00e3o do m\u00eas da rescis\u00e3o e considera os meses com pelo menos 15 dias comput\u00e1veis.<\/div><div><br><\/div><div>O 13\u00ba proporcional pode ser devido em situa\u00e7\u00f5es como:<\/div><div><br><\/div><div>dispensa sem justa causa;<\/div><div>pedido de demiss\u00e3o;<\/div><div>t\u00e9rmino de contrato por prazo determinado;<\/div><div>encerramento de contrato de safra;<\/div><div>rescis\u00e3o indireta;<\/div><div>aposentadoria que provoque a cessa\u00e7\u00e3o do v\u00ednculo.<\/div><div>Se o empregado tiver recebido um adiantamento superior ao 13\u00ba proporcional apurado na rescis\u00e3o, a legisla\u00e7\u00e3o permite a compensa\u00e7\u00e3o com a gratifica\u00e7\u00e3o devida e, se o valor n\u00e3o for suficiente, com outro cr\u00e9dito trabalhista do empregado, observadas as regras aplic\u00e1veis ao desligamento.<\/div><div><br><\/div><div>O 13\u00ba do empregado dom\u00e9stico segue os mesmos prazos<\/div><div>O empregado dom\u00e9stico tamb\u00e9m tem direito ao 13\u00ba sal\u00e1rio, inclusive quando contratado em jornada parcial.<\/div><div><br><\/div><div>A primeira parcela deve ser paga at\u00e9 30 de novembro, e a segunda at\u00e9 o prazo legal de dezembro. Em 2026, o empregador dom\u00e9stico deve se organizar para quitar o saldo at\u00e9 18 de dezembro, j\u00e1 que o dia 20 cair\u00e1 em um domingo.<\/div><div><br><\/div><div>Os valores devem ser registrados no eSocial Dom\u00e9stico. O sistema calcula os encargos reunidos no Documento de Arrecada\u00e7\u00e3o do eSocial (DAE), incluindo, conforme a incid\u00eancia:<\/div><div><br><\/div><div>contribui\u00e7\u00e3o previdenci\u00e1ria do empregado;<\/div><div>contribui\u00e7\u00e3o previdenci\u00e1ria patronal;<\/div><div>seguro contra acidentes do trabalho;<\/div><div>FGTS;<\/div><div>indeniza\u00e7\u00e3o compensat\u00f3ria;<\/div><div>Imposto de Renda.<\/div><div>ALei Complementar n\u00ba 150\/2015 inclui a gratifica\u00e7\u00e3o natalina na remunera\u00e7\u00e3o utilizada para a apura\u00e7\u00e3o dos tributos e encargos do Simples Dom\u00e9stico.<\/div><div><br><\/div><div>O empregador deve registrar tanto o adiantamento quanto a folha anual, evitando informar novamente como primeira parcela um valor j\u00e1 pago durante as f\u00e9rias.<\/div><div><br><\/div><div>Leia mais:Orienta\u00e7\u00e3o: veja como recolher o Simples Dom\u00e9stico do 13\u00ba sal\u00e1rio<\/div><div><br><\/div><div>Empresas devem preparar o eSocial<\/div><div>A folha do 13\u00ba possui tratamento pr\u00f3prio no eSocial. Al\u00e9m das informa\u00e7\u00f5es mensais relacionadas ao adiantamento, o empregador deve transmitir os eventos correspondentes \u00e0 apura\u00e7\u00e3o anual.<\/div><div><br><\/div><div>Antes do fechamento, o Departamento Pessoal deve verificar:<\/div><div><br><\/div><div>trabalhadores ativos;<\/div><div>empregados admitidos durante o ano;<\/div><div>desligamentos;<\/div><div>afastamentos;<\/div><div>remunera\u00e7\u00e3o fixa de dezembro;<\/div><div>m\u00e9dias de verbas vari\u00e1veis;<\/div><div>adiantamentos pagos nas f\u00e9rias;<\/div><div>primeira parcela paga em outros meses;<\/div><div>bases previdenci\u00e1rias;<\/div><div>incid\u00eancias de FGTS e IRRF;<\/div><div>lota\u00e7\u00f5es tribut\u00e1rias;<\/div><div>processos judiciais ou administrativos;<\/div><div>eventuais diferen\u00e7as a ajustar em janeiro.<\/div><div>A folha anual n\u00e3o substitui os eventos mensais. Valores pagos antecipadamente precisam permanecer registrados na compet\u00eancia em que ocorreram.<\/div><div><br><\/div><div>O que o trabalhador deve conferir<\/div><div>Ao receber as parcelas, o empregado pode verificar no demonstrativo:<\/div><div><br><\/div><div>remunera\u00e7\u00e3o utilizada como base;<\/div><div>quantidade de avos;<\/div><div>m\u00e9dias de horas extras e adicionais;<\/div><div>comiss\u00f5es consideradas;<\/div><div>adiantamento j\u00e1 recebido;<\/div><div>desconto previdenci\u00e1rio;<\/div><div>reten\u00e7\u00e3o de Imposto de Renda;<\/div><div>valor l\u00edquido depositado;<\/div><div>eventuais diferen\u00e7as de remunera\u00e7\u00e3o.<\/div><div>Quem recebeu o adiantamento nas f\u00e9rias deve guardar o recibo e conferir se o valor foi descontado uma \u00fanica vez na apura\u00e7\u00e3o final.<\/div><div><br><\/div><div>Caso identifique diverg\u00eancia, o trabalhador deve procurar o Departamento Pessoal ou o empregador para solicitar a mem\u00f3ria do c\u00e1lculo.<\/div><div><br><\/div><div>Checklist para o fechamento do 13\u00ba de 2026<\/div><div>A prepara\u00e7\u00e3o pode come\u00e7ar antes de novembro. Empresas e escrit\u00f3rios cont\u00e1beis devem:<\/div><div><br><\/div><div>relacionar todos os empregados ativos e desligados em 2026;<\/div><div>identificar quem j\u00e1 recebeu o adiantamento;<\/div><div>conferir pedidos apresentados para pagamento nas f\u00e9rias;<\/div><div>revisar datas de admiss\u00e3o e quantidade de avos;<\/div><div>levantar os afastamentos do ano;<\/div><div>calcular as m\u00e9dias de remunera\u00e7\u00e3o vari\u00e1vel;<\/div><div>verificar reajustes e altera\u00e7\u00f5es salariais;<\/div><div>consultar conven\u00e7\u00f5es e acordos coletivos;<\/div><div>revisar as incid\u00eancias de cada verba;<\/div><div>conferir os eventos transmitidos ao eSocial;<\/div><div>programar o pagamento da primeira parcela para at\u00e9 30 de novembro;<\/div><div>antecipar o saldo da segunda parcela para 18 de dezembro;<\/div><div>provisionar FGTS, contribui\u00e7\u00f5es previdenci\u00e1rias e Imposto de Renda;<\/div><div>programar o ajuste das verbas vari\u00e1veis at\u00e9 10 de janeiro de 2027;<\/div><div>entregar ao trabalhador os comprovantes dos pagamentos.<\/div><div>Para quem j\u00e1 recebeu uma parte do 13\u00ba em 2026, o ponto principal \u00e9 que o pagamento anterior funciona como adiantamento. A empresa ainda precisa realizar a apura\u00e7\u00e3o completa, atualizar a remunera\u00e7\u00e3o, incluir m\u00e9dias e calcular os descontos antes de quitar o saldo no fim do ano._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>14\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>14\/09\/2026 - <a data-fancybox data-src=\"#news12448\" href=\"javascript:;\" class=\"tool\" title=\"Sa\u00fade mental na contabilidade entra no radar durante o Setembro Amarelo\">Sa\u00fade mental na contabilidade entra no radar dura...<\/a><\/div> \n\t\t\t<div id=\"news12448\" 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>Sa\u00fade mental na contabilidade entra no radar durante o Setembro Amarelo<\/h2><br \/><br \/>\n\t\t\t\t<p>O Setembro Amarelo amplia, ao longo do m\u00eas, o debate sobre sa\u00fade mental e acolhimento, inclusive nos ambientes profissionais. No setor cont\u00e1bil, a rotina marcada por prazos, concentra\u00e7\u00e3o de obriga\u00e7\u00f5es, mudan\u00e7as na legisla\u00e7\u00e3o e atendimento a clientes coloca os riscos psicossociais no centro das discuss\u00f5es sobre sa\u00fade e seguran\u00e7a no trabalho.<div><br><\/div><div>Em 2026, o tema ganhou relev\u00e2ncia adicional no ambiente corporativo com a entrada em vigor, em 26 de maio, da nova reda\u00e7\u00e3o do cap\u00edtulo 1.5 da Norma Regulamentadora n\u00ba 1 (NR-1). O texto passou a incluir expressamente os fatores de riscos psicossociais relacionados ao trabalho no Gerenciamento de Riscos Ocupacionais (GRO).<\/div><div><br><\/div><div>A mudan\u00e7a alcan\u00e7a organiza\u00e7\u00f5es sujeitas \u00e0s regras de seguran\u00e7a e sa\u00fade no trabalho e considera aspectos relacionados \u00e0 forma como as atividades s\u00e3o organizadas. O Minist\u00e9rio do Trabalho e Emprego (MTE) tamb\u00e9m publicou, em 2026, um manual para orientar a aplica\u00e7\u00e3o do cap\u00edtulo atualizado da norma.<\/div><div><br><\/div><div>Ao mesmo tempo, a campanha do Setembro Amarelo de 2026, promovida pelo Centro de Valoriza\u00e7\u00e3o da Vida (CVV), adota o tema \u201cEscutar \u00e9 estar presente\u201d e destaca a import\u00e2ncia da escuta acolhedora para pessoas que estejam passando por sofrimento emocional.<\/div><div><br><\/div><div>Por que a sa\u00fade mental entrou no debate sobre o trabalho<\/div><div>A atualiza\u00e7\u00e3o da NR-1 estabelece que os riscos ocupacionais n\u00e3o devem ser analisados apenas sob aspectos f\u00edsicos ou relacionados a acidentes. Os fatores psicossociais ligados \u00e0 organiza\u00e7\u00e3o do trabalho tamb\u00e9m passaram a fazer parte do gerenciamento de riscos ocupacionais.<\/div><div><br><\/div><div>Entre os exemplos apresentados em materiais oficiais est\u00e3o situa\u00e7\u00f5es relacionadas \u00e0 organiza\u00e7\u00e3o das atividades, \u00e0s condi\u00e7\u00f5es de execu\u00e7\u00e3o do trabalho e \u00e0s rela\u00e7\u00f5es profissionais. O MTE disponibilizou um guia espec\u00edfico sobre fatores de riscos psicossociais relacionados ao trabalho e, posteriormente, um manual de interpreta\u00e7\u00e3o e aplica\u00e7\u00e3o do cap\u00edtulo 1.5 da NR-1.<\/div><div><br><\/div><div>A pr\u00f3pria campanha nacional de preven\u00e7\u00e3o promovida pelo Minist\u00e9rio do Trabalho e Emprego em 2026 tem como foco a preven\u00e7\u00e3o dos riscos psicossociais no trabalho. A iniciativa busca ampliar a conscientiza\u00e7\u00e3o sobre os impactos dos processos de trabalho na sa\u00fade e fortalecer medidas preventivas.<\/div><div><br><\/div><div>Nesse contexto, a discuss\u00e3o sobre sa\u00fade mental deixa de estar restrita a a\u00e7\u00f5es individuais e passa a envolver tamb\u00e9m a maneira como as atividades s\u00e3o planejadas, distribu\u00eddas e acompanhadas pelas organiza\u00e7\u00f5es.<\/div><div><br><\/div><div>Os desafios da rotina cont\u00e1bil<\/div><div>A atividade cont\u00e1bil re\u00fane caracter\u00edsticas que podem exigir aten\u00e7\u00e3o permanente \u00e0 organiza\u00e7\u00e3o do trabalho. Prazos para cumprimento de obriga\u00e7\u00f5es, altera\u00e7\u00f5es legislativas, fechamento de per\u00edodos, atendimento a empresas e necessidade de atualiza\u00e7\u00e3o profissional fazem parte da rotina de escrit\u00f3rios e departamentos cont\u00e1beis.<\/div><div><br><\/div><div>Isso n\u00e3o significa que esses fatores provoquem necessariamente um transtorno mental em todos os profissionais. A avalia\u00e7\u00e3o deve considerar as condi\u00e7\u00f5es concretas de cada ambiente de trabalho e os diferentes fatores envolvidos na sa\u00fade ocupacional.<\/div><div><br><\/div><div>Como empresas e profissionais podem lidar com o tema<\/div><div>A preven\u00e7\u00e3o de riscos psicossociais envolve a an\u00e1lise das condi\u00e7\u00f5es de trabalho e a ado\u00e7\u00e3o de medidas compat\u00edveis com os riscos identificados. No caso das organiza\u00e7\u00f5es cont\u00e1beis, isso pode incluir a avalia\u00e7\u00e3o da distribui\u00e7\u00e3o das atividades, dos per\u00edodos de maior demanda e dos canais dispon\u00edveis para comunica\u00e7\u00e3o de dificuldades relacionadas ao trabalho.<\/div><div><br><\/div><div>A identifica\u00e7\u00e3o de sinais de sobrecarga tamb\u00e9m n\u00e3o deve ser confundida com diagn\u00f3stico. Quest\u00f5es relacionadas \u00e0 sa\u00fade mental devem ser avaliadas por profissionais habilitados, enquanto a empresa deve observar suas responsabilidades na gest\u00e3o dos riscos ocupacionais previstos na legisla\u00e7\u00e3o.<\/div><div><br><\/div><div>Para trabalhadores que estejam enfrentando sofrimento emocional, a orienta\u00e7\u00e3o \u00e9 buscar atendimento adequado. O CVV oferece apoio emocional gratuito pelo telefone 188, com atendimento 24 horas, al\u00e9m de canais digitais. O servi\u00e7o atua de forma sigilosa e acolhedora.<\/div><div><br><\/div><div>Em situa\u00e7\u00f5es que demandem atendimento de sa\u00fade, a busca por profissionais e servi\u00e7os especializados deve ser priorizada. O Setembro Amarelo, nesse sentido, funciona como um per\u00edodo de amplia\u00e7\u00e3o da informa\u00e7\u00e3o e do di\u00e1logo, mas o cuidado com a sa\u00fade mental deve permanecer durante todo o ano.<\/div><div><br><\/div><div>Impacto para a classe cont\u00e1bil<\/div><div>A discuss\u00e3o sobre sa\u00fade mental ganha espa\u00e7o na classe cont\u00e1bil em um momento de mudan\u00e7as nas regras de seguran\u00e7a e sa\u00fade do trabalho. A entrada em vigor da nova reda\u00e7\u00e3o da NR-1 colocou os riscos psicossociais relacionados ao trabalho dentro do Gerenciamento de Riscos Ocupacionais, ampliando a aten\u00e7\u00e3o \u00e0s condi\u00e7\u00f5es em que as atividades profissionais s\u00e3o realizadas.<\/div><div><br><\/div><div>Para escrit\u00f3rios cont\u00e1beis e empresas que mant\u00eam equipes internas, o tema envolve observar a organiza\u00e7\u00e3o das atividades, identificar os riscos existentes e acompanhar as orienta\u00e7\u00f5es oficiais sobre a aplica\u00e7\u00e3o do cap\u00edtulo 1.5 da NR-1. O MTE mant\u00e9m materiais espec\u00edficos para auxiliar as organiza\u00e7\u00f5es na implementa\u00e7\u00e3o das regras.<\/div><div><br><\/div><div>Para os profissionais da contabilidade, o Setembro Amarelo refor\u00e7a a import\u00e2ncia de manter o di\u00e1logo sobre sa\u00fade mental e de buscar apoio diante de situa\u00e7\u00f5es de sofrimento. A campanha de 2026, com o tema \u201cEscutar \u00e9 estar presente\u201d, amplia essa discuss\u00e3o para as rela\u00e7\u00f5es cotidianas, incluindo o ambiente profissional.<\/div><div>_  <br><\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>14\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>09\/09\/2026 - <a data-fancybox data-src=\"#news12443\" href=\"javascript:;\" class=\"tool\" title=\"STF define renda de R$ 5 mil como par\u00e2metro para Justi\u00e7a gratuita\">STF define renda de R$ 5 mil como par\u00e2metro para ...<\/a><\/div> \n\t\t\t<div id=\"news12443\" 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 define renda de R$ 5 mil como par\u00e2metro para Justi\u00e7a gratuita<\/h2><br \/><br \/>\n\t\t\t\t<p>O Supremo Tribunal Federal (STF) definiu, na ultima quinta-feira (3), novos crit\u00e9rios para a concess\u00e3o do benef\u00edcio da Justi\u00e7a gratuita. Pela decis\u00e3o, pessoas com renda mensal de at\u00e9 R$ 5 mil passam a ter presun\u00e7\u00e3o relativa de insufici\u00eancia de recursos e, portanto, n\u00e3o precisam comprovar inicialmente a incapacidade de arcar com as despesas do processo.<div><br><\/div><div>Quem recebe acima de R$ 5 mil tamb\u00e9m poder\u00e1 obter o benef\u00edcio, mas dever\u00e1 demonstrar concretamente que n\u00e3o possui condi\u00e7\u00f5es financeiras para pagar os custos da a\u00e7\u00e3o. A decis\u00e3o foi tomada no julgamento da A\u00e7\u00e3o Declarat\u00f3ria de Constitucionalidade (ADC) 80 e ter\u00e1 aplica\u00e7\u00e3o em todo o Poder Judici\u00e1rio, com exce\u00e7\u00e3o dos Juizados Especiais.<\/div><div><br><\/div><div>Crit\u00e9rio substitui refer\u00eancia ao teto do INSS<\/div><div>A decis\u00e3o declarou inconstitucional a utiliza\u00e7\u00e3o de 40% do limite m\u00e1ximo dos benef\u00edcios do Regime Geral de Previd\u00eancia Social (RGPS) como refer\u00eancia para a concess\u00e3o autom\u00e1tica da gratuidade prevista na Consolida\u00e7\u00e3o das Leis do Trabalho (CLT).<\/div><div><br><\/div><div>O STF estabeleceu, at\u00e9 que haja nova legisla\u00e7\u00e3o sobre o tema, o valor de R$ 5 mil como par\u00e2metro para a presun\u00e7\u00e3o relativa de insufici\u00eancia de recursos.<\/div><div><br><\/div><div>O valor tamb\u00e9m dever\u00e1 acompanhar futuras atualiza\u00e7\u00f5es da legisla\u00e7\u00e3o do Imposto de Renda. Caso n\u00e3o haja atualiza\u00e7\u00e3o anual nessa legisla\u00e7\u00e3o, o montante ser\u00e1 corrigido pelo \u00cdndice Nacional de Pre\u00e7os ao Consumidor Amplo (IPCA).<\/div><div><br><\/div><div>Quem recebe acima de R$ 5 mil ter\u00e1 de comprovar necessidade<\/div><div>A decis\u00e3o n\u00e3o impede que trabalhadores e demais partes com renda superior a R$ 5 mil tenham acesso \u00e0 Justi\u00e7a gratuita.<\/div><div><br><\/div><div>Nesses casos, por\u00e9m, ser\u00e1 necess\u00e1rio demonstrar a insufici\u00eancia financeira. O interessado dever\u00e1 comprovar sua renda e a situa\u00e7\u00e3o econ\u00f4mica, e o magistrado poder\u00e1 solicitar documenta\u00e7\u00e3o adicional para avaliar o pedido.<\/div><div><br><\/div><div>Mesmo para quem recebe at\u00e9 R$ 5 mil, a presun\u00e7\u00e3o n\u00e3o \u00e9 absoluta. O juiz poder\u00e1 negar o benef\u00edcio caso identifique patrim\u00f4nio ou renda familiar incompat\u00edveis com a condi\u00e7\u00e3o de hipossufici\u00eancia.<\/div><div><br><\/div><div>Regra passa a valer para todo o Judici\u00e1rio<\/div><div>O STF decidiu ampliar os crit\u00e9rios para al\u00e9m da Justi\u00e7a do Trabalho. Segundo o entendimento que prevaleceu no julgamento, a ado\u00e7\u00e3o de regras diferentes entre os ramos do Judici\u00e1rio poderia gerar tratamento desigual para pessoas em situa\u00e7\u00f5es econ\u00f4micas semelhantes.<\/div><div><br><\/div><div>A regra ser\u00e1 aplicada a todo o Poder Judici\u00e1rio at\u00e9 que o Legislativo estabele\u00e7a uma nova regulamenta\u00e7\u00e3o. Os Juizados Especiais, entretanto, ficaram fora da tese por possu\u00edrem regime pr\u00f3prio de gratuidade.<\/div><div><br><\/div><div>A presun\u00e7\u00e3o de insufici\u00eancia tamb\u00e9m foi estendida \u00e0s pessoas assistidas pela Defensoria P\u00fablica.<\/div><div><br><\/div><div>Decis\u00e3o altera entendimento na Justi\u00e7a do Trabalho<\/div><div>A discuss\u00e3o chegou ao STF a partir de questionamento apresentado pela Confedera\u00e7\u00e3o Nacional do Sistema Financeiro (Consif) sobre dispositivos da Reforma Trabalhista que estabeleceram crit\u00e9rios para a concess\u00e3o da Justi\u00e7a gratuita.<\/div><div><br><\/div><div>O julgamento tamb\u00e9m declarou inconstitucional o item I da S\u00famula 463 do Tribunal Superior do Trabalho (TST), que tratava da comprova\u00e7\u00e3o da insufici\u00eancia econ\u00f4mica para obten\u00e7\u00e3o do benef\u00edcio.<\/div><div><br><\/div><div>O entendimento vencedor foi apresentado pelo ministro Gilmar Mendes. Ficaram vencidos os ministros Edson Fachin, relator da a\u00e7\u00e3o, e C\u00e1rmen L\u00facia.<\/div><div><br><\/div><div>Efeitos da decis\u00e3o<\/div><div>A decis\u00e3o ter\u00e1 efeitos apenas para processos ajuizados a partir da publica\u00e7\u00e3o da ata do julgamento. Portanto, a nova sistem\u00e1tica n\u00e3o alcan\u00e7a automaticamente a\u00e7\u00f5es apresentadas anteriormente.<\/div><div><br><\/div><div>Para empresas, a mudan\u00e7a pode ter impacto no contencioso trabalhista, especialmente na an\u00e1lise dos pedidos de gratuidade apresentados por trabalhadores e na defini\u00e7\u00e3o dos custos relacionados \u00e0s a\u00e7\u00f5es judiciais._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>09\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Com informa\u00e7\u00f5es do Supremo Tribunal Federal<\/em><\/p>\n\t\t\t<\/div><div>09\/09\/2026 - <a data-fancybox data-src=\"#news12444\" href=\"javascript:;\" class=\"tool\" title=\"eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es\">eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz nova...<\/a><\/div> \n\t\t\t<div id=\"news12444\" 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>eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es<\/h2><br \/><br \/>\n\t\t\t\t<p>A Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 do eSocial, publicada na \u00faltima sexta-feira (4) estabelece uma s\u00e9rie de ajustes nos leiautes, tabelas e regras de valida\u00e7\u00e3o do sistema. As mudan\u00e7as abrangem eventos relacionados a contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, remunera\u00e7\u00e3o e sal\u00e1rio-paternidade, com implanta\u00e7\u00f5es programadas em diferentes etapas entre setembro de 2026 e janeiro de 2027.<div><br><\/div><div>O documento foi elaborado para apresentar as adequa\u00e7\u00f5es necess\u00e1rias aos leiautes do eSocial e re\u00fane altera\u00e7\u00f5es que j\u00e1 est\u00e3o dispon\u00edveis nos ambientes de produ\u00e7\u00e3o e produ\u00e7\u00e3o restrita, al\u00e9m de modifica\u00e7\u00f5es que ainda ser\u00e3o implementadas. As novas vers\u00f5es tamb\u00e9m envolvem documentos t\u00e9cnicos, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD.<\/div><div><br><\/div><div>Entre os ajustes previstos est\u00e3o mudan\u00e7as nos eventos S-2410, S-2416, S-1202, S-2200, S-2205, S-2230, S-2231, S-2299, S-2399, S-2420, S-2300, S-2500, S-8200, S-1000, S-1010, S-1210, S-2501, S-5001 e S-5011. As datas de implanta\u00e7\u00e3o variam conforme o grupo de altera\u00e7\u00f5es, com cronogramas que chegam a 18 de janeiro de 2027.<\/div><div><br><\/div><div>O que muda no eSocial com a Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026<\/div><div>A primeira parte das altera\u00e7\u00f5es j\u00e1 foi implantada nos ambientes de produ\u00e7\u00e3o restrita e produ\u00e7\u00e3o. Nessa etapa, n\u00e3o houve mudan\u00e7as nos esquemas XSD. Entre os ajustes est\u00e3o novas valida\u00e7\u00f5es nos campos do evento S-2500, permitindo situa\u00e7\u00f5es envolvendo dois contratos, sendo um deles por responsabilidade indireta, e contratos de servidor p\u00fablico declarados nulos.<\/div><div><br><\/div><div>No evento S-5002, houve altera\u00e7\u00e3o na origem e inclus\u00e3o de valida\u00e7\u00e3o no campo relacionado \u00e0 descri\u00e7\u00e3o de rendimento. A regra estabelece que o campo n\u00e3o deve retornar quando o valor de isen\u00e7\u00e3o correspondente for igual a zero.<\/div><div><br><\/div><div>Tamb\u00e9m foram atualizadas tabelas do eSocial. Na Tabela 01, a descri\u00e7\u00e3o do c\u00f3digo 313 foi modificada para contemplar demais atividades vinculadas ao regime pr\u00f3prio. J\u00e1 a Tabela 29 recebeu o c\u00f3digo 166451, referente \u00e0 contribui\u00e7\u00e3o adicional ao SENAI.<\/div><div><br><\/div><div>As demais mudan\u00e7as foram distribu\u00eddas em diferentes cronogramas de implanta\u00e7\u00e3o. A primeira etapa est\u00e1 prevista para 25 de setembro no ambiente de produ\u00e7\u00e3o restrita e 29 de setembro nos ambientes de produ\u00e7\u00e3o. Outra rodada ocorrer\u00e1 em outubro, seguida por novas altera\u00e7\u00f5es em novembro e dezembro de 2026, al\u00e9m de uma implanta\u00e7\u00e3o em produ\u00e7\u00e3o prevista para janeiro de 2027.<\/div><div><br><\/div><div>Benef\u00edcios e contratos p\u00fablicos ter\u00e3o novas valida\u00e7\u00f5es<\/div><div>Uma das etapas previstas para outubro envolve os eventos S-2410 e S-2416, relacionados a informa\u00e7\u00f5es de benef\u00edcios. No S-2410, a condi\u00e7\u00e3o do grupo relativo \u00e0 institui\u00e7\u00e3o de pens\u00e3o por morte ser\u00e1 alterada para que seu preenchimento n\u00e3o seja exigido em casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF.<\/div><div><br><\/div><div>Tamb\u00e9m haver\u00e1 altera\u00e7\u00e3o na valida\u00e7\u00e3o da data de in\u00edcio do benef\u00edcio. O ajuste permitir\u00e1 o envio de transfer\u00eancia de benef\u00edcio iniciado antes da obrigatoriedade dos eventos n\u00e3o peri\u00f3dicos para o ente p\u00fablico no eSocial.<\/div><div><br><\/div><div>Nos eventos S-2410 e S-2416, a valida\u00e7\u00e3o do tipo de benef\u00edcio tamb\u00e9m ser\u00e1 modificada. A mudan\u00e7a permitir\u00e1 a utiliza\u00e7\u00e3o de c\u00f3digo espec\u00edfico da Tabela 25 nos casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF. Essas altera\u00e7\u00f5es est\u00e3o previstas para 13 de outubro no ambiente de produ\u00e7\u00e3o restrita e 26 de outubro no ambiente de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Outra etapa prevista para outubro alcan\u00e7ar\u00e1 eventos ligados a trabalhadores e afastamentos. No S-2200 e no S-2205, o campo infoCota deixar\u00e1 de ser informado. J\u00e1 no S-2205, o grupo relacionado \u00e0 defici\u00eancia dever\u00e1 ser preenchido quando houver informa\u00e7\u00e3o de defici\u00eancia no Registro de Eventos Trabalhistas (RET).<\/div><div><br><\/div><div>No S-2230, foram inclu\u00eddos valor v\u00e1lido e valida\u00e7\u00e3o para o campo infoMesmoMtv, al\u00e9m de altera\u00e7\u00e3o na descri\u00e7\u00e3o. O preenchimento ser\u00e1 exigido somente quando houver outro afastamento anterior, dentro do per\u00edodo de 60 dias, com o mesmo c\u00f3digo de motivo de afastamento por doen\u00e7a.<\/div><div><br><\/div><div>S-2500 recebe novos campos para contratos e fun\u00e7\u00f5es<\/div><div>O evento S-2500 tamb\u00e9m passa por uma s\u00e9rie de modifica\u00e7\u00f5es. Entre elas est\u00e1 a cria\u00e7\u00e3o do grupo localTrabalho, acompanhado dos respectivos subgrupos e campos, para permitir o registro do local de trabalho.<\/div><div><br><\/div><div>Foram criados ainda campos para informar o nome social e o nome do cargo. A descri\u00e7\u00e3o e a valida\u00e7\u00e3o do campo codCBO tamb\u00e9m ser\u00e3o alteradas, com ajuste destinado a contemplar determinada categoria indicada na documenta\u00e7\u00e3o.<\/div><div><br><\/div><div>A nova vers\u00e3o acrescenta ao S-2500 os campos nmFuncao e CBOFuncao, destinados, respectivamente, \u00e0 informa\u00e7\u00e3o do nome da fun\u00e7\u00e3o de confian\u00e7a ou cargo em comiss\u00e3o e da Classifica\u00e7\u00e3o Brasileira de Ocupa\u00e7\u00f5es (CBO) correspondente.<\/div><div><br><\/div><div>O evento S-8200 tamb\u00e9m receber\u00e1 altera\u00e7\u00e3o com a cria\u00e7\u00e3o do campo nmCargo. Al\u00e9m disso, a valida\u00e7\u00e3o de codMotAfast ser\u00e1 modificada para incluir o c\u00f3digo de motivo de afastamento 43.<\/div><div><br><\/div><div>As regras de desligamento tamb\u00e9m ser\u00e3o ajustadas. A REGRA_DESLIG_JA_EXISTE_BAIXA ter\u00e1 a descri\u00e7\u00e3o modificada para exigir correspond\u00eancia entre determinados campos dos eventos S-8200 e S-2299. J\u00e1 a REGRA_DESLIG_TRABALHADOR_AFASTADO incorporar\u00e1 os c\u00f3digos de motivo de desligamento 01 e 17.<\/div><div><br><\/div><div>Dependentes, folha de pagamento e sal\u00e1rio-paternidade entram nas mudan\u00e7as<\/div><div>Outra etapa de implanta\u00e7\u00e3o est\u00e1 prevista para novembro e inclui altera\u00e7\u00f5es em informa\u00e7\u00f5es relacionadas a dependentes. Nos eventos S-1210 e S-2501, o CPF do dependente passar\u00e1 por valida\u00e7\u00e3o na base da Receita Federal do Brasil.<\/div><div><br><\/div><div>A mesma valida\u00e7\u00e3o ser\u00e1 aplicada aos eventos S-2200, S-2205, S-2300, S-2400 e S-2405. No S-2501, os campos relacionados a dependentes, pens\u00e3o aliment\u00edcia e benefici\u00e1rio de pens\u00e3o tamb\u00e9m n\u00e3o poder\u00e3o receber CPF inv\u00e1lido.<\/div><div><br><\/div><div>Nos eventos S-2200 e S-2206, haver\u00e1 mudan\u00e7as nas valida\u00e7\u00f5es de qtdHrsSem e tmpParc, com o objetivo de tornar os preenchimentos compat\u00edveis entre si e com o tipo de jornada 12 x 36. No S-2299, a valida\u00e7\u00e3o do empregador sucessor passar\u00e1 a verificar sua exist\u00eancia na base da RFB.<\/div><div><br><\/div><div>A Nota T\u00e9cnica tamb\u00e9m prev\u00ea altera\u00e7\u00f5es em regras relacionadas \u00e0s rubricas. A REGRA_RUBRICA_COMPATIVEL_CATEGORIA ter\u00e1 sua estrutura modificada e passar\u00e1 a impedir determinadas rubricas para trabalhadores avulsos, contribuintes individuais e MEI, conforme as condi\u00e7\u00f5es estabelecidas no documento.<\/div><div><br><\/div><div>A etapa de dezembro tamb\u00e9m contempla altera\u00e7\u00f5es em diferentes eventos e regras do eSocial. Entre elas est\u00e3o a cria\u00e7\u00e3o do campo indSiafi no S-1000, destinado a permitir que \u00f3rg\u00e3o da Administra\u00e7\u00e3o P\u00fablica Federal informe se utiliza o SIAFI, e a inclus\u00e3o, no S-1010, de c\u00f3digos relacionados ao sal\u00e1rio-paternidade.&nbsp;<\/div><div><br><\/div><div>Os eventos S-5001 e S-5011 tamb\u00e9m receber\u00e3o altera\u00e7\u00f5es relacionadas ao sal\u00e1rio-paternidade. O S-5001 ter\u00e1 novos valores e valida\u00e7\u00f5es, enquanto o S-5011 receber\u00e1 o campo vrSalPat, relativo ao valor do sal\u00e1rio-paternidade. A Tabela 03 ter\u00e1 quatro novos c\u00f3digos de natureza de rubrica e a Tabela 18 receber\u00e1 seis c\u00f3digos relacionados a motivos de afastamento por licen\u00e7a-paternidade.<\/div><div><br><\/div><div>Cronograma de implanta\u00e7\u00e3o das altera\u00e7\u00f5es<\/div><div>As mudan\u00e7as da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 n\u00e3o ser\u00e3o aplicadas em uma \u00fanica data. O cronograma foi dividido conforme os grupos de altera\u00e7\u00f5es, com datas diferentes para os ambientes de produ\u00e7\u00e3o restrita e de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Etapa<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o restrita<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o<\/div><div>Primeira etapa<span style=\"white-space:pre\">  <\/span>25\/09\/2026<span style=\"white-space:pre\">  <\/span>29\/09\/2026<\/div><div>Segunda etapa<span style=\"white-space:pre\">  <\/span>13\/10\/2026<span style=\"white-space:pre\">  <\/span>26\/10\/2026<\/div><div>Terceira etapa<span style=\"white-space:pre\">  <\/span>09\/11\/2026<span style=\"white-space:pre\">  <\/span>23\/11\/2026<\/div><div>Quarta etapa<span style=\"white-space:pre\">  <\/span>07\/12\/2026<span style=\"white-space:pre\">  <\/span>14\/12\/2026<\/div><div>Quinta etapa<span style=\"white-space:pre\">  <\/span>\u2014<span style=\"white-space:pre\">  <\/span>18\/01\/2027<\/div><div>Para a primeira etapa, n\u00e3o haver\u00e1 altera\u00e7\u00e3o dos esquemas XSD. Nas etapas seguintes, os documentos referentes aos esquemas XSD est\u00e3o associados \u00e0s respectivas vers\u00f5es dos leiautes, com produ\u00e7\u00e3o prevista para as datas indicadas no cronograma.<\/div><div><br><\/div><div>A \u00faltima altera\u00e7\u00e3o descrita na Nota T\u00e9cnica est\u00e1 programada para 18 de janeiro de 2027, exclusivamente no ambiente de produ\u00e7\u00e3o. Nessa etapa, o evento S-8200 receber\u00e1 o grupo observacoes e seu respectivo campo, destinado \u00e0 informa\u00e7\u00e3o de condi\u00e7\u00f5es especiais de trabalho.<\/div><div><br><\/div><div>Documenta\u00e7\u00e3o t\u00e9cnica do eSocial \u00e9 atualizada<\/div><div>Al\u00e9m das altera\u00e7\u00f5es nos eventos e regras, a Nota T\u00e9cnica \u00e9 acompanhada por um conjunto atualizado de documentos t\u00e9cnicos. A publica\u00e7\u00e3o inclui os leiautes do eSocial na vers\u00e3o S-1.3, consolidados at\u00e9 a NT 07\/2026, o Anexo I com as tabelas, o Anexo II com as regras e os esquemas XSD correspondentes.<\/div><div><br><\/div><div>Os materiais servem como refer\u00eancia para as altera\u00e7\u00f5es apresentadas na Nota T\u00e9cnica e acompanham a evolu\u00e7\u00e3o dos leiautes do sistema. O documento tamb\u00e9m especifica, para cada grupo de mudan\u00e7as, as respectivas datas de implanta\u00e7\u00e3o e os esquemas associados quando aplic\u00e1vel.<\/div><div><br><\/div><div>A divis\u00e3o das implementa\u00e7\u00f5es permite identificar antecipadamente quais eventos ser\u00e3o modificados em cada etapa. Entre os pontos abrangidos est\u00e3o informa\u00e7\u00f5es trabalhistas, previdenci\u00e1rias, benef\u00edcios, desligamentos, dependentes, rubricas e dados relacionados \u00e0 Administra\u00e7\u00e3o P\u00fablica.<\/div><div><br><\/div><div>Com isso, o cronograma da NT 07\/2026 deve ser considerado em conjunto com os leiautes, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD publicados para a vers\u00e3o S-1.3. As altera\u00e7\u00f5es previstas se estendem at\u00e9 janeiro de 2027.<\/div><div><br><\/div><div>Impactos para a classe cont\u00e1bil<\/div><div>As altera\u00e7\u00f5es da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 envolvem diferentes eventos utilizados na transmiss\u00e3o de informa\u00e7\u00f5es ao eSocial. Para profissionais da \u00e1rea cont\u00e1bil e de departamentos respons\u00e1veis pelas rotinas trabalhistas, o acompanhamento dos novos campos, condi\u00e7\u00f5es e regras de valida\u00e7\u00e3o \u00e9 necess\u00e1rio para identificar as mudan\u00e7as que ser\u00e3o incorporadas ao sistema.<\/div><div><br><\/div><div>O cronograma escalonado tamb\u00e9m exige aten\u00e7\u00e3o \u00e0s diferentes datas de implanta\u00e7\u00e3o. Como as altera\u00e7\u00f5es ser\u00e3o distribu\u00eddas entre setembro de 2026 e janeiro de 2027, os procedimentos e sistemas relacionados aos eventos alcan\u00e7ados pela nota dever\u00e3o considerar cada etapa prevista no documento.<\/div><div><br><\/div><div>A atualiza\u00e7\u00e3o da documenta\u00e7\u00e3o t\u00e9cnica fornece a refer\u00eancia para o acompanhamento das mudan\u00e7as na vers\u00e3o S-1.3. Entre os temas que receber\u00e3o ajustes est\u00e3o contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, rubricas e sal\u00e1rio-paternidade, ampliando o conjunto de informa\u00e7\u00f5es que dever\u00e1 ser observado pelos profissionais respons\u00e1veis pelas obriga\u00e7\u00f5es relacionadas ao eSocial._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>09\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>08\/09\/2026 - <a data-fancybox data-src=\"#news12440\" href=\"javascript:;\" class=\"tool\" title=\"Pr\u00f3ximos feriados de 2026: veja quais ainda podem render folga prolongada\">Pr\u00f3ximos feriados de 2026: veja quais ainda podem...<\/a><\/div> \n\t\t\t<div id=\"news12440\" 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>Pr\u00f3ximos feriados de 2026: veja quais ainda podem render folga prolongada<\/h2><br \/><br \/>\n\t\t\t\t<p>O feriado da Independ\u00eancia do Brasil, celebrado nesta segunda-feira (7), abriu uma sequ\u00eancia de datas favor\u00e1veis ao descanso prolongado no segundo semestre de 2026.<div><br><\/div><div>Depois do 7 de setembro, o calend\u00e1rio ainda reserva cinco feriados nacionais. Para os trabalhadores que cumprem jornada de segunda a sexta-feira, quatro dessas datas poder\u00e3o formar per\u00edodos de tr\u00eas dias consecutivos de descanso.<\/div><div><br><\/div><div>Os pr\u00f3ximos feriados ser\u00e3o Nossa Senhora Aparecida, em 12 de outubro, e Finados, em 2 de novembro. Ambos cair\u00e3o em segundas-feiras.<\/div><div><br><\/div><div>Outros dois ser\u00e3o celebrados em sextas-feiras: o Dia Nacional de Zumbi e da Consci\u00eancia Negra, em 20 de novembro, e o Natal, em 25 de dezembro.<\/div><div><br><\/div><div>A \u00fanica data que n\u00e3o prolongar\u00e1 naturalmente o final de semana ser\u00e1 a Proclama\u00e7\u00e3o da Rep\u00fablica, comemorada em 15 de novembro, um domingo.<\/div><div><br><\/div><div>Confira o calend\u00e1rio:<\/div><div><br><\/div><div>Data<span style=\"white-space:pre\">  <\/span>Feriado nacional<span style=\"white-space:pre\">  <\/span>Dia da semana<span style=\"white-space:pre\">  <\/span>Poss\u00edvel per\u00edodo de descanso<\/div><div>12 de outubro<span style=\"white-space:pre\">  <\/span>Nossa Senhora Aparecida<span style=\"white-space:pre\">  <\/span>Segunda-feira<span style=\"white-space:pre\">  <\/span>De 10 a 12 de outubro<\/div><div>2 de novembro<span style=\"white-space:pre\">  <\/span>Finados<span style=\"white-space:pre\">  <\/span>Segunda-feira<span style=\"white-space:pre\">  <\/span>De 31 de outubro a 2 de novembro<\/div><div>15 de novembro<span style=\"white-space:pre\">  <\/span>Proclama\u00e7\u00e3o da Rep\u00fablica<span style=\"white-space:pre\">  <\/span>Domingo<span style=\"white-space:pre\">  <\/span>N\u00e3o forma per\u00edodo prolongado naturalmente<\/div><div>20 de novembro<span style=\"white-space:pre\">  <\/span>Dia Nacional de Zumbi e da Consci\u00eancia Negra<span style=\"white-space:pre\">  <\/span>Sexta-feira<span style=\"white-space:pre\">  <\/span>De 20 a 22 de novembro<\/div><div>25 de dezembro<span style=\"white-space:pre\">  <\/span>Natal<span style=\"white-space:pre\">  <\/span>Sexta-feira<span style=\"white-space:pre\">  <\/span>De 25 a 27 de dezembro<\/div><div>Os per\u00edodos de descanso indicados consideram trabalhadores que n\u00e3o atuam aos s\u00e1bados e domingos. A folga efetiva depender\u00e1 da jornada, da atividade da empresa, das escalas adotadas e das regras previstas em acordos ou conven\u00e7\u00f5es coletivas.<\/div><div><br><\/div><div>Nossa Senhora Aparecida cair\u00e1 em uma segunda-feira<\/div><div>O pr\u00f3ximo feriado nacional ser\u00e1 o de Nossa Senhora Aparecida, celebrado em 12 de outubro, uma segunda-feira.<\/div><div><br><\/div><div>Com isso, trabalhadores que encerram a jornada na sexta-feira e n\u00e3o atuam aos finais de semana poder\u00e3o descansar de 10 a 12 de outubro.<\/div><div><br><\/div><div>Apesar de a data tamb\u00e9m ser conhecida como Dia das Crian\u00e7as, o feriado nacional \u00e9 oficialmente dedicado a Nossa Senhora Aparecida, Padroeira do Brasil.<\/div><div><br><\/div><div>Novembro concentrar\u00e1 tr\u00eas feriados nacionais<\/div><div>Novembro ser\u00e1 o m\u00eas com o maior n\u00famero de feriados nacionais no per\u00edodo restante de 2026.<\/div><div><br><\/div><div>O primeiro ser\u00e1 o Dia de Finados, em 2 de novembro, uma segunda-feira. A data permitir\u00e1 um per\u00edodo de descanso entre s\u00e1bado, 31 de outubro, e segunda-feira.<\/div><div><br><\/div><div>Na sequ\u00eancia, a Proclama\u00e7\u00e3o da Rep\u00fablica ser\u00e1 comemorada em 15 de novembro, um domingo. Para quem j\u00e1 folga nesse dia, n\u00e3o haver\u00e1 transfer\u00eancia autom\u00e1tica do feriado nem concess\u00e3o obrigat\u00f3ria de descanso na segunda-feira seguinte.<\/div><div><br><\/div><div>J\u00e1 o Dia Nacional de Zumbi e da Consci\u00eancia Negra cair\u00e1 em uma sexta-feira, 20 de novembro, formando outro final de semana prolongado.<\/div><div><br><\/div><div>A data \u00e9 feriado em todo o pa\u00eds desde a publica\u00e7\u00e3o da Lei n\u00ba 14.759\/2023. Antes da mudan\u00e7a, a folga dependia de leis estaduais ou municipais.<\/div><div><br><\/div><div>Natal ser\u00e1 o \u00faltimo feriado nacional de 2026<\/div><div>O Natal, celebrado em 25 de dezembro, cair\u00e1 em uma sexta-feira. Para trabalhadores que n\u00e3o atuam aos finais de semana, ser\u00e1 poss\u00edvel formar um per\u00edodo de tr\u00eas dias consecutivos de descanso, at\u00e9 domingo (27).<\/div><div><br><\/div><div>A v\u00e9spera de Natal, em 24 de dezembro, n\u00e3o \u00e9 feriado nacional. O calend\u00e1rio da Administra\u00e7\u00e3o P\u00fablica Federal estabelece ponto facultativo somente ap\u00f3s as 13 horas.<\/div><div><br><\/div><div>Nas empresas privadas, a libera\u00e7\u00e3o antecipada depender\u00e1 de decis\u00e3o do empregador, de pol\u00edtica interna, de compensa\u00e7\u00e3o de jornada ou de previs\u00e3o em acordo ou conven\u00e7\u00e3o coletiva.<\/div><div><br><\/div><div>Leia mais:Feriados de 2026: confira o calend\u00e1rio nacional e os pontos facultativos<\/div><div><br><\/div><div>Quais pontos facultativos ainda restam em 2026?<\/div><div>Al\u00e9m dos cinco feriados nacionais restantes, aPortaria MGI n\u00ba 11.460\/2025 estabelece tr\u00eas pontos facultativos para a Administra\u00e7\u00e3o P\u00fablica Federal at\u00e9 o fim de 2026:<\/div><div><br><\/div><div>28 de outubro, quarta-feira: Dia do Servidor P\u00fablico federal;<\/div><div>24 de dezembro, quinta-feira: v\u00e9spera de Natal, ap\u00f3s as 13 horas; e<\/div><div>31 de dezembro, quinta-feira: v\u00e9spera do Ano-Novo, ap\u00f3s as 13 horas.<\/div><div>O ponto facultativo do Dia do Servidor P\u00fablico aplica-se aos \u00f3rg\u00e3os e entidades da Administra\u00e7\u00e3o P\u00fablica Federal direta, aut\u00e1rquica e fundacional. Estados e munic\u00edpios podem adotar calend\u00e1rios pr\u00f3prios para seus servidores.<\/div><div><br><\/div><div>J\u00e1 o ponto facultativo de 31 de dezembro poder\u00e1 ser combinado com o feriado da Confraterniza\u00e7\u00e3o Universal, em 1\u00ba de janeiro de 2027, que cair\u00e1 em uma sexta-feira. Para os servidores federais alcan\u00e7ados pela portaria, o expediente da v\u00e9spera terminar\u00e1 \u00e0s 13 horas, sem preju\u00edzo da manuten\u00e7\u00e3o dos servi\u00e7os essenciais.<\/div><div><br><\/div><div>Ponto facultativo \u00e9 diferente de feriado<\/div><div>O ponto facultativo n\u00e3o possui o mesmo efeito de um feriado nacional para os trabalhadores da iniciativa privada.<\/div><div><br><\/div><div>Enquanto o feriado \u00e9 institu\u00eddo por lei e, como regra, assegura descanso remunerado, o ponto facultativo divulgado pelo governo organiza o funcionamento dos \u00f3rg\u00e3os p\u00fablicos aos quais o ato se aplica.<\/div><div><br><\/div><div>Nas empresas privadas, o ponto facultativo pode ser considerado um dia normal de trabalho. O empregador poder\u00e1 manter o expediente, dispensar os trabalhadores ou estabelecer compensa\u00e7\u00e3o das horas, respeitando contratos, pol\u00edticas internas e instrumentos coletivos.<\/div><div><br><\/div><div>Por isso, a v\u00e9spera de Natal, a v\u00e9spera do Ano-Novo e o Dia do Servidor P\u00fablico n\u00e3o garantem automaticamente folga ou pagamento em dobro aos empregados do setor privado.<\/div><div><br><\/div><div>Quem trabalha no feriado tem direito a folga ou pagamento em dobro?<\/div><div>A ocorr\u00eancia de um feriado nacional n\u00e3o significa que todas as atividades econ\u00f4micas dever\u00e3o ser interrompidas.<\/div><div><br><\/div><div>Nas atividades em que o trabalho \u00e9 permitido ou necess\u00e1rio, aLei n\u00ba 605\/1949 estabelece que a remunera\u00e7\u00e3o do feriado trabalhado dever\u00e1 ser paga em dobro, salvo quando o empregador conceder outro dia de folga.<\/div><div><br><\/div><div>A aplica\u00e7\u00e3o da regra deve considerar eventuais normas espec\u00edficas da categoria, o tipo de jornada, a escala adotada e as disposi\u00e7\u00f5es de acordos ou conven\u00e7\u00f5es coletivas.<\/div><div><br><\/div><div>Assim, o trabalhador convocado para atuar em um dos pr\u00f3ximos feriados dever\u00e1, em regra, receber:<\/div><div><br><\/div><div>pagamento em dobro pelo dia trabalhado, quando n\u00e3o houver compensa\u00e7\u00e3o; ou<\/div><div>folga compensat\u00f3ria em outra data.<\/div><div>No caso do feriado de 15 de novembro, que cair\u00e1 em um domingo, o trabalhador que j\u00e1 teria descanso nesse dia n\u00e3o ganha automaticamente uma folga adicional. Se houver trabalho, contudo, dever\u00e3o ser observadas as regras de remunera\u00e7\u00e3o ou compensa\u00e7\u00e3o aplic\u00e1veis \u00e0 jornada e \u00e0 categoria profissional.<\/div><div><br><\/div><div>Leia mais:Trabalho em feriado: veja quando h\u00e1 pagamento em dobro ou folga compensat\u00f3ria<\/div><div><br><\/div><div>Estados e munic\u00edpios podem ter outras datas<\/div><div>Al\u00e9m dos feriados nacionais, estados e munic\u00edpios podem estabelecer datas pr\u00f3prias, como a data magna estadual e feriados religiosos municipais.<\/div><div><br><\/div><div>Esses calend\u00e1rios podem criar novas possibilidades de descanso prolongado at\u00e9 o fim do ano, dependendo da localidade. Empresas, trabalhadores e profissionais de Departamento Pessoal devem consultar a legisla\u00e7\u00e3o estadual e municipal, al\u00e9m das conven\u00e7\u00f5es coletivas aplic\u00e1veis \u00e0 categoria.<\/div><div><br><\/div><div>Para os empregadores, a organiza\u00e7\u00e3o antecipada do calend\u00e1rio ajuda a preparar escalas, comunicar as equipes, calcular compensa\u00e7\u00f5es e evitar erros no pagamento dos feriados trabalhados._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>08\/09\/2026 - <a data-fancybox data-src=\"#news12439\" href=\"javascript:;\" class=\"tool\" title=\"eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es\">eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz nova...<\/a><\/div> \n\t\t\t<div id=\"news12439\" 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>eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es<\/h2><br \/><br \/>\n\t\t\t\t<p>A Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 do eSocial, publicada na \u00faltima sexta-feira (4) estabelece uma s\u00e9rie de ajustes nos leiautes, tabelas e regras de valida\u00e7\u00e3o do sistema. As mudan\u00e7as abrangem eventos relacionados a contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, remunera\u00e7\u00e3o e sal\u00e1rio-paternidade, com implanta\u00e7\u00f5es programadas em diferentes etapas entre setembro de 2026 e janeiro de 2027.<div><br><\/div><div>O documento foi elaborado para apresentar as adequa\u00e7\u00f5es necess\u00e1rias aos leiautes do eSocial e re\u00fane altera\u00e7\u00f5es que j\u00e1 est\u00e3o dispon\u00edveis nos ambientes de produ\u00e7\u00e3o e produ\u00e7\u00e3o restrita, al\u00e9m de modifica\u00e7\u00f5es que ainda ser\u00e3o implementadas. As novas vers\u00f5es tamb\u00e9m envolvem documentos t\u00e9cnicos, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD.<\/div><div><br><\/div><div>Entre os ajustes previstos est\u00e3o mudan\u00e7as nos eventos S-2410, S-2416, S-1202, S-2200, S-2205, S-2230, S-2231, S-2299, S-2399, S-2420, S-2300, S-2500, S-8200, S-1000, S-1010, S-1210, S-2501, S-5001 e S-5011. As datas de implanta\u00e7\u00e3o variam conforme o grupo de altera\u00e7\u00f5es, com cronogramas que chegam a 18 de janeiro de 2027.<\/div><div><br><\/div><div>O que muda no eSocial com a Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026<\/div><div>A primeira parte das altera\u00e7\u00f5es j\u00e1 foi implantada nos ambientes de produ\u00e7\u00e3o restrita e produ\u00e7\u00e3o. Nessa etapa, n\u00e3o houve mudan\u00e7as nos esquemas XSD. Entre os ajustes est\u00e3o novas valida\u00e7\u00f5es nos campos do evento S-2500, permitindo situa\u00e7\u00f5es envolvendo dois contratos, sendo um deles por responsabilidade indireta, e contratos de servidor p\u00fablico declarados nulos.<\/div><div><br><\/div><div>No evento S-5002, houve altera\u00e7\u00e3o na origem e inclus\u00e3o de valida\u00e7\u00e3o no campo relacionado \u00e0 descri\u00e7\u00e3o de rendimento. A regra estabelece que o campo n\u00e3o deve retornar quando o valor de isen\u00e7\u00e3o correspondente for igual a zero.<\/div><div><br><\/div><div>Tamb\u00e9m foram atualizadas tabelas do eSocial. Na Tabela 01, a descri\u00e7\u00e3o do c\u00f3digo 313 foi modificada para contemplar demais atividades vinculadas ao regime pr\u00f3prio. J\u00e1 a Tabela 29 recebeu o c\u00f3digo 166451, referente \u00e0 contribui\u00e7\u00e3o adicional ao SENAI.<\/div><div><br><\/div><div>As demais mudan\u00e7as foram distribu\u00eddas em diferentes cronogramas de implanta\u00e7\u00e3o. A primeira etapa est\u00e1 prevista para 25 de setembro no ambiente de produ\u00e7\u00e3o restrita e 29 de setembro nos ambientes de produ\u00e7\u00e3o. Outra rodada ocorrer\u00e1 em outubro, seguida por novas altera\u00e7\u00f5es em novembro e dezembro de 2026, al\u00e9m de uma implanta\u00e7\u00e3o em produ\u00e7\u00e3o prevista para janeiro de 2027.<\/div><div><br><\/div><div>Benef\u00edcios e contratos p\u00fablicos ter\u00e3o novas valida\u00e7\u00f5es<\/div><div>Uma das etapas previstas para outubro envolve os eventos S-2410 e S-2416, relacionados a informa\u00e7\u00f5es de benef\u00edcios. No S-2410, a condi\u00e7\u00e3o do grupo relativo \u00e0 institui\u00e7\u00e3o de pens\u00e3o por morte ser\u00e1 alterada para que seu preenchimento n\u00e3o seja exigido em casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF.<\/div><div><br><\/div><div>Tamb\u00e9m haver\u00e1 altera\u00e7\u00e3o na valida\u00e7\u00e3o da data de in\u00edcio do benef\u00edcio. O ajuste permitir\u00e1 o envio de transfer\u00eancia de benef\u00edcio iniciado antes da obrigatoriedade dos eventos n\u00e3o peri\u00f3dicos para o ente p\u00fablico no eSocial.<\/div><div><br><\/div><div>Nos eventos S-2410 e S-2416, a valida\u00e7\u00e3o do tipo de benef\u00edcio tamb\u00e9m ser\u00e1 modificada. A mudan\u00e7a permitir\u00e1 a utiliza\u00e7\u00e3o de c\u00f3digo espec\u00edfico da Tabela 25 nos casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF. Essas altera\u00e7\u00f5es est\u00e3o previstas para 13 de outubro no ambiente de produ\u00e7\u00e3o restrita e 26 de outubro no ambiente de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Outra etapa prevista para outubro alcan\u00e7ar\u00e1 eventos ligados a trabalhadores e afastamentos. No S-2200 e no S-2205, o campo infoCota deixar\u00e1 de ser informado. J\u00e1 no S-2205, o grupo relacionado \u00e0 defici\u00eancia dever\u00e1 ser preenchido quando houver informa\u00e7\u00e3o de defici\u00eancia no Registro de Eventos Trabalhistas (RET).<\/div><div><br><\/div><div>No S-2230, foram inclu\u00eddos valor v\u00e1lido e valida\u00e7\u00e3o para o campo infoMesmoMtv, al\u00e9m de altera\u00e7\u00e3o na descri\u00e7\u00e3o. O preenchimento ser\u00e1 exigido somente quando houver outro afastamento anterior, dentro do per\u00edodo de 60 dias, com o mesmo c\u00f3digo de motivo de afastamento por doen\u00e7a.<\/div><div><br><\/div><div>S-2500 recebe novos campos para contratos e fun\u00e7\u00f5es<\/div><div>O evento S-2500 tamb\u00e9m passa por uma s\u00e9rie de modifica\u00e7\u00f5es. Entre elas est\u00e1 a cria\u00e7\u00e3o do grupo localTrabalho, acompanhado dos respectivos subgrupos e campos, para permitir o registro do local de trabalho.<\/div><div><br><\/div><div>Foram criados ainda campos para informar o nome social e o nome do cargo. A descri\u00e7\u00e3o e a valida\u00e7\u00e3o do campo codCBO tamb\u00e9m ser\u00e3o alteradas, com ajuste destinado a contemplar determinada categoria indicada na documenta\u00e7\u00e3o.<\/div><div><br><\/div><div>A nova vers\u00e3o acrescenta ao S-2500 os campos nmFuncao e CBOFuncao, destinados, respectivamente, \u00e0 informa\u00e7\u00e3o do nome da fun\u00e7\u00e3o de confian\u00e7a ou cargo em comiss\u00e3o e da Classifica\u00e7\u00e3o Brasileira de Ocupa\u00e7\u00f5es (CBO) correspondente.<\/div><div><br><\/div><div>O evento S-8200 tamb\u00e9m receber\u00e1 altera\u00e7\u00e3o com a cria\u00e7\u00e3o do campo nmCargo. Al\u00e9m disso, a valida\u00e7\u00e3o de codMotAfast ser\u00e1 modificada para incluir o c\u00f3digo de motivo de afastamento 43.<\/div><div><br><\/div><div>As regras de desligamento tamb\u00e9m ser\u00e3o ajustadas. A REGRA_DESLIG_JA_EXISTE_BAIXA ter\u00e1 a descri\u00e7\u00e3o modificada para exigir correspond\u00eancia entre determinados campos dos eventos S-8200 e S-2299. J\u00e1 a REGRA_DESLIG_TRABALHADOR_AFASTADO incorporar\u00e1 os c\u00f3digos de motivo de desligamento 01 e 17.<\/div><div><br><\/div><div>Dependentes, folha de pagamento e sal\u00e1rio-paternidade entram nas mudan\u00e7as<\/div><div>Outra etapa de implanta\u00e7\u00e3o est\u00e1 prevista para novembro e inclui altera\u00e7\u00f5es em informa\u00e7\u00f5es relacionadas a dependentes. Nos eventos S-1210 e S-2501, o CPF do dependente passar\u00e1 por valida\u00e7\u00e3o na base da Receita Federal do Brasil.<\/div><div><br><\/div><div>A mesma valida\u00e7\u00e3o ser\u00e1 aplicada aos eventos S-2200, S-2205, S-2300, S-2400 e S-2405. No S-2501, os campos relacionados a dependentes, pens\u00e3o aliment\u00edcia e benefici\u00e1rio de pens\u00e3o tamb\u00e9m n\u00e3o poder\u00e3o receber CPF inv\u00e1lido.<\/div><div><br><\/div><div>Nos eventos S-2200 e S-2206, haver\u00e1 mudan\u00e7as nas valida\u00e7\u00f5es de qtdHrsSem e tmpParc, com o objetivo de tornar os preenchimentos compat\u00edveis entre si e com o tipo de jornada 12 x 36. No S-2299, a valida\u00e7\u00e3o do empregador sucessor passar\u00e1 a verificar sua exist\u00eancia na base da RFB.<\/div><div><br><\/div><div>A Nota T\u00e9cnica tamb\u00e9m prev\u00ea altera\u00e7\u00f5es em regras relacionadas \u00e0s rubricas. A REGRA_RUBRICA_COMPATIVEL_CATEGORIA ter\u00e1 sua estrutura modificada e passar\u00e1 a impedir determinadas rubricas para trabalhadores avulsos, contribuintes individuais e MEI, conforme as condi\u00e7\u00f5es estabelecidas no documento.<\/div><div><br><\/div><div>A etapa de dezembro tamb\u00e9m contempla altera\u00e7\u00f5es em diferentes eventos e regras do eSocial. Entre elas est\u00e3o a cria\u00e7\u00e3o do campo indSiafi no S-1000, destinado a permitir que \u00f3rg\u00e3o da Administra\u00e7\u00e3o P\u00fablica Federal informe se utiliza o SIAFI, e a inclus\u00e3o, no S-1010, de c\u00f3digos relacionados ao sal\u00e1rio-paternidade.&nbsp;<\/div><div><br><\/div><div>Os eventos S-5001 e S-5011 tamb\u00e9m receber\u00e3o altera\u00e7\u00f5es relacionadas ao sal\u00e1rio-paternidade. O S-5001 ter\u00e1 novos valores e valida\u00e7\u00f5es, enquanto o S-5011 receber\u00e1 o campo vrSalPat, relativo ao valor do sal\u00e1rio-paternidade. A Tabela 03 ter\u00e1 quatro novos c\u00f3digos de natureza de rubrica e a Tabela 18 receber\u00e1 seis c\u00f3digos relacionados a motivos de afastamento por licen\u00e7a-paternidade.<\/div><div><br><\/div><div>Cronograma de implanta\u00e7\u00e3o das altera\u00e7\u00f5es<\/div><div>As mudan\u00e7as da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 n\u00e3o ser\u00e3o aplicadas em uma \u00fanica data. O cronograma foi dividido conforme os grupos de altera\u00e7\u00f5es, com datas diferentes para os ambientes de produ\u00e7\u00e3o restrita e de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Etapa<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o restrita<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o<\/div><div>Primeira etapa<span style=\"white-space:pre\">  <\/span>25\/09\/2026<span style=\"white-space:pre\">  <\/span>29\/09\/2026<\/div><div>Segunda etapa<span style=\"white-space:pre\">  <\/span>13\/10\/2026<span style=\"white-space:pre\">  <\/span>26\/10\/2026<\/div><div>Terceira etapa<span style=\"white-space:pre\">  <\/span>09\/11\/2026<span style=\"white-space:pre\">  <\/span>23\/11\/2026<\/div><div>Quarta etapa<span style=\"white-space:pre\">  <\/span>07\/12\/2026<span style=\"white-space:pre\">  <\/span>14\/12\/2026<\/div><div>Quinta etapa<span style=\"white-space:pre\">  <\/span>\u2014<span style=\"white-space:pre\">  <\/span>18\/01\/2027<\/div><div>Para a primeira etapa, n\u00e3o haver\u00e1 altera\u00e7\u00e3o dos esquemas XSD. Nas etapas seguintes, os documentos referentes aos esquemas XSD est\u00e3o associados \u00e0s respectivas vers\u00f5es dos leiautes, com produ\u00e7\u00e3o prevista para as datas indicadas no cronograma.<\/div><div><br><\/div><div>A \u00faltima altera\u00e7\u00e3o descrita na Nota T\u00e9cnica est\u00e1 programada para 18 de janeiro de 2027, exclusivamente no ambiente de produ\u00e7\u00e3o. Nessa etapa, o evento S-8200 receber\u00e1 o grupo observacoes e seu respectivo campo, destinado \u00e0 informa\u00e7\u00e3o de condi\u00e7\u00f5es especiais de trabalho.<\/div><div><br><\/div><div>Documenta\u00e7\u00e3o t\u00e9cnica do eSocial \u00e9 atualizada<\/div><div>Al\u00e9m das altera\u00e7\u00f5es nos eventos e regras, a Nota T\u00e9cnica \u00e9 acompanhada por um conjunto atualizado de documentos t\u00e9cnicos. A publica\u00e7\u00e3o inclui os leiautes do eSocial na vers\u00e3o S-1.3, consolidados at\u00e9 a NT 07\/2026, o Anexo I com as tabelas, o Anexo II com as regras e os esquemas XSD correspondentes.<\/div><div><br><\/div><div>Os materiais servem como refer\u00eancia para as altera\u00e7\u00f5es apresentadas na Nota T\u00e9cnica e acompanham a evolu\u00e7\u00e3o dos leiautes do sistema. O documento tamb\u00e9m especifica, para cada grupo de mudan\u00e7as, as respectivas datas de implanta\u00e7\u00e3o e os esquemas associados quando aplic\u00e1vel.<\/div><div><br><\/div><div>A divis\u00e3o das implementa\u00e7\u00f5es permite identificar antecipadamente quais eventos ser\u00e3o modificados em cada etapa. Entre os pontos abrangidos est\u00e3o informa\u00e7\u00f5es trabalhistas, previdenci\u00e1rias, benef\u00edcios, desligamentos, dependentes, rubricas e dados relacionados \u00e0 Administra\u00e7\u00e3o P\u00fablica.<\/div><div><br><\/div><div>Com isso, o cronograma da NT 07\/2026 deve ser considerado em conjunto com os leiautes, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD publicados para a vers\u00e3o S-1.3. As altera\u00e7\u00f5es previstas se estendem at\u00e9 janeiro de 2027.<\/div><div><br><\/div><div>Impactos para a classe cont\u00e1bil<\/div><div>As altera\u00e7\u00f5es da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 envolvem diferentes eventos utilizados na transmiss\u00e3o de informa\u00e7\u00f5es ao eSocial. Para profissionais da \u00e1rea cont\u00e1bil e de departamentos respons\u00e1veis pelas rotinas trabalhistas, o acompanhamento dos novos campos, condi\u00e7\u00f5es e regras de valida\u00e7\u00e3o \u00e9 necess\u00e1rio para identificar as mudan\u00e7as que ser\u00e3o incorporadas ao sistema.<\/div><div><br><\/div><div>O cronograma escalonado tamb\u00e9m exige aten\u00e7\u00e3o \u00e0s diferentes datas de implanta\u00e7\u00e3o. Como as altera\u00e7\u00f5es ser\u00e3o distribu\u00eddas entre setembro de 2026 e janeiro de 2027, os procedimentos e sistemas relacionados aos eventos alcan\u00e7ados pela nota dever\u00e3o considerar cada etapa prevista no documento.<\/div><div><br><\/div><div>A atualiza\u00e7\u00e3o da documenta\u00e7\u00e3o t\u00e9cnica fornece a refer\u00eancia para o acompanhamento das mudan\u00e7as na vers\u00e3o S-1.3. Entre os temas que receber\u00e3o ajustes est\u00e3o contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, rubricas e sal\u00e1rio-paternidade, ampliando o conjunto de informa\u00e7\u00f5es que dever\u00e1 ser observado pelos profissionais respons\u00e1veis pelas obriga\u00e7\u00f5es relacionadas ao eSocial._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div>\n\n\n\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (1) - noticias - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-182a791 e-con-full e-flex e-con e-child\" data-id=\"182a791\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad59c35 elementor-widget elementor-widget-shortcode\" data-id=\"ad59c35\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (5) - calendario - START -->\n\n\t\t\t\t\t\t<span id='csmi-60a0a5b20825c598764c38fead5405f4' class='csmi csmi-bid-5 csmi-calendario'>\n\t\t\t\t\t\t\t\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"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 (5) - calendario - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e13ee17 e-con-full e-flex e-con e-parent\" data-id=\"e13ee17\" data-element_type=\"container\" id=\"contato\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-ca707f3 e-con-full e-flex e-con e-child\" data-id=\"ca707f3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c2b81e6 e-con-full e-flex e-con e-child\" data-id=\"c2b81e6\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d5139 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f8d5139\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-location-arrow\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M444.52 3.52L28.74 195.42c-47.97 22.39-31.98 92.75 19.19 92.75h175.91v175.91c0 51.17 70.36 67.17 92.75 19.19l191.9-415.78c15.99-38.39-25.59-79.97-63.97-63.97z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Rua Rui Barbosa, 57 - Vila Gilda - S\u00e3o Paulo <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(11) 4433-3200<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">contato@sitesa.com.br<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8717969 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8717969\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/wa.me\/5511900000000\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Fale conosco!<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97b388e e-con-full e-flex e-con e-child\" data-id=\"97b388e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-5517d6c e-flex e-con-boxed e-con e-child\" data-id=\"5517d6c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e6526e elementor-widget elementor-widget-heading\" data-id=\"2e6526e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Envie-nos uma mensagem:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd8aa9a elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"bd8aa9a\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.19.0 - 07-02-2024 *\/\n.elementor-button.elementor-hidden,.elementor-hidden{display:none}.e-form__step{width:100%}.e-form__step:not(.elementor-hidden){display:flex;flex-wrap:wrap}.e-form__buttons{flex-wrap:wrap}.e-form__buttons,.e-form__buttons__wrapper{display:flex}.e-form__indicators{display:flex;justify-content:space-between;align-items:center;flex-wrap:nowrap;font-size:13px;margin-bottom:var(--e-form-steps-indicators-spacing)}.e-form__indicators__indicator{display:flex;flex-direction:column;align-items:center;justify-content:center;flex-basis:0;padding:0 var(--e-form-steps-divider-gap)}.e-form__indicators__indicator__progress{width:100%;position:relative;background-color:var(--e-form-steps-indicator-progress-background-color);border-radius:var(--e-form-steps-indicator-progress-border-radius);overflow:hidden}.e-form__indicators__indicator__progress__meter{width:var(--e-form-steps-indicator-progress-meter-width,0);height:var(--e-form-steps-indicator-progress-height);line-height:var(--e-form-steps-indicator-progress-height);padding-right:15px;border-radius:var(--e-form-steps-indicator-progress-border-radius);background-color:var(--e-form-steps-indicator-progress-color);color:var(--e-form-steps-indicator-progress-meter-color);text-align:right;transition:width .1s linear}.e-form__indicators__indicator:first-child{padding-left:0}.e-form__indicators__indicator:last-child{padding-right:0}.e-form__indicators__indicator--state-inactive{color:var(--e-form-steps-indicator-inactive-primary-color,#c2cbd2)}.e-form__indicators__indicator--state-inactive [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-inactive-secondary-color,#fff)}.e-form__indicators__indicator--state-inactive object,.e-form__indicators__indicator--state-inactive svg{fill:var(--e-form-steps-indicator-inactive-primary-color,#c2cbd2)}.e-form__indicators__indicator--state-active{color:var(--e-form-steps-indicator-active-primary-color,#39b54a);border-color:var(--e-form-steps-indicator-active-secondary-color,#fff)}.e-form__indicators__indicator--state-active [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-active-secondary-color,#fff)}.e-form__indicators__indicator--state-active object,.e-form__indicators__indicator--state-active svg{fill:var(--e-form-steps-indicator-active-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed{color:var(--e-form-steps-indicator-completed-secondary-color,#fff)}.e-form__indicators__indicator--state-completed [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-completed-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed .e-form__indicators__indicator__label{color:var(--e-form-steps-indicator-completed-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed .e-form__indicators__indicator--shape-none{color:var(--e-form-steps-indicator-completed-primary-color,#39b54a);background-color:initial}.e-form__indicators__indicator--state-completed object,.e-form__indicators__indicator--state-completed svg{fill:var(--e-form-steps-indicator-completed-secondary-color,#fff)}.e-form__indicators__indicator__icon{width:var(--e-form-steps-indicator-padding,30px);height:var(--e-form-steps-indicator-padding,30px);font-size:var(--e-form-steps-indicator-icon-size);border-width:1px;border-style:solid;display:flex;justify-content:center;align-items:center;overflow:hidden;margin-bottom:10px}.e-form__indicators__indicator__icon img,.e-form__indicators__indicator__icon object,.e-form__indicators__indicator__icon svg{width:var(--e-form-steps-indicator-icon-size);height:auto}.e-form__indicators__indicator__icon .e-font-icon-svg{height:1em}.e-form__indicators__indicator__number{width:var(--e-form-steps-indicator-padding,30px);height:var(--e-form-steps-indicator-padding,30px);border-width:1px;border-style:solid;display:flex;justify-content:center;align-items:center;margin-bottom:10px}.e-form__indicators__indicator--shape-circle{border-radius:50%}.e-form__indicators__indicator--shape-square{border-radius:0}.e-form__indicators__indicator--shape-rounded{border-radius:5px}.e-form__indicators__indicator--shape-none{border:0}.e-form__indicators__indicator__label{text-align:center}.e-form__indicators__indicator__separator{width:100%;height:var(--e-form-steps-divider-width);background-color:#babfc5}.e-form__indicators--type-icon,.e-form__indicators--type-icon_text,.e-form__indicators--type-number,.e-form__indicators--type-number_text{align-items:flex-start}.e-form__indicators--type-icon .e-form__indicators__indicator__separator,.e-form__indicators--type-icon_text .e-form__indicators__indicator__separator,.e-form__indicators--type-number .e-form__indicators__indicator__separator,.e-form__indicators--type-number_text .e-form__indicators__indicator__separator{margin-top:calc(var(--e-form-steps-indicator-padding, 30px) \/ 2 - var(--e-form-steps-divider-width, 1px) \/ 2)}.elementor-field-type-hidden{display:none}.elementor-field-type-html{display:inline-block}.elementor-field-type-tel input{direction:inherit}.elementor-login .elementor-lost-password,.elementor-login .elementor-remember-me{font-size:.85em}.elementor-field-type-recaptcha_v3 .elementor-field-label{display:none}.elementor-field-type-recaptcha_v3 .grecaptcha-badge{z-index:1}.elementor-button .elementor-form-spinner{order:3}.elementor-form .elementor-button>span{display:flex;justify-content:center;align-items:center}.elementor-form .elementor-button .elementor-button-text{white-space:normal;flex-grow:0}.elementor-form .elementor-button svg{height:auto}.elementor-form .elementor-button .e-font-icon-svg{height:1em}.elementor-select-wrapper .select-caret-down-wrapper{position:absolute;top:50%;transform:translateY(-50%);inset-inline-end:10px;pointer-events:none;font-size:11px}.elementor-select-wrapper .select-caret-down-wrapper svg{display:unset;width:1em;aspect-ratio:unset;fill:currentColor}.elementor-select-wrapper .select-caret-down-wrapper i{font-size:19px;line-height:2}.elementor-select-wrapper.remove-before:before{content:\"\"!important}<\/style>\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"9\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"bd8aa9a\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nome Completo\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_c899da1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_c899da1]\" id=\"form-field-field_c899da1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telefone\" required=\"required\" aria-required=\"true\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_826abd5 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_826abd5]\" id=\"form-field-field_826abd5\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Cidade\/Estado\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Sua mensagem\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enviar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1422746 e-con-full e-flex e-con e-parent\" data-id=\"1422746\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-0d65d2f e-con-full e-flex e-con e-child\" data-id=\"0d65d2f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da65e04 elementor-widget__width-inherit elementor-widget elementor-widget-google_maps\" data-id=\"da65e04\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-google_maps .elementor-widget-container{overflow:hidden}.elementor-widget-google_maps .elementor-custom-embed{line-height:0}.elementor-widget-google_maps iframe{height:300px}<\/style>\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rua%20Rui%20Barbosa%2C%2057%20Vila%20Gilda%20-%20Santo%20Andr%C3%A9%20-%20SP&#038;t=m&#038;z=10&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rua Rui Barbosa, 57 Vila Gilda - Santo Andr\u00e9 - SP\"\n\t\t\t\t\taria-label=\"Rua Rui Barbosa, 57 Vila Gilda - Santo Andr\u00e9 - SP\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00f5es Cont\u00e1beis do Tamanho da sua Empresa Conhe\u00e7a mais do nosso trabalho e veja como podemos te ajudar! Fale conosco! QUEM SOMOS Conhe\u00e7a nossa empresa \u00a0 Atrav\u00e9s da experi\u00eancia adquirida ao longo de mais de 30 anos de mercado, a\u00a0Cont\u00e1bil Demonstra\u00e7\u00e3o\u00a0conhece a necessidade do mercado, assim exercemos um servi\u00e7o de contabilidade diferenciado, tra\u00e7ando um plano [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-9","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/pages\/9","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/comments?post=9"}],"version-history":[{"count":132,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/pages\/9\/revisions"}],"predecessor-version":[{"id":647,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/pages\/9\/revisions\/647"}],"wp:attachment":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/2025\/mod13\/index.php\/wp-json\/wp\/v2\/media?parent=9"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}